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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle F
Chapter 80
Subchapter A [§ 7801 - § 7812] - Application of Internal Revenue Laws
Subchapter B [§ 7851 - § 7852] - Effective Date and Related Provisions
Subchapter C [§ 7871 - § 7874] - Provisions Affecting More Than One Subtitle
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