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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 53
Subpart G - Subpart G—Definitions and Special Rules
§ 53.4946-1 - Definitions and special rules.
authority:
26 U.S.C. 7805
; 4960, unless otherwise noted
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