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Regulations last checked for updates: Apr 26, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 48
Subpart I - Subpart I—Coal
§ 48.4121-1 - Imposition and rate of tax on coal.
authority:
26 U.S.C. 7805
,
unless
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