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U.S Code last checked for updates: May 14, 2025
All TitlesTitle 26Subtitle CChapter 23
  • § 3301. Rate of tax
  • § 3302. Credits against tax
  • § 3303. Conditions of additional credit allowance
  • § 3304. Approval of State laws
  • § 3305. Applicability of State law
  • § 3306. Definitions
  • § 3307. Deductions as constructive payments
  • § 3308. Instrumentalities of the United States
  • § 3309. State law coverage of services performed for nonprofit organizations or governmental entities
  • § 3310. Judicial review
  • § 3311. Short title
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