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Regulations last checked for updates: May 16, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 53Subpart I - Subpart I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations
  • § 53.4948-1 - Application of taxes and denial of exemption with respect to certain foreign organizations.
authority: 26 U.S.C. 7805; 4960, unless otherwise noted
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