Title 26

PART 46 SUBPART A

Subpart A - Introduction

• 26 U.S.C. 7805.
• T.D. 8497, 25 FR 6461, May 6, 1960, unless otherwise noted.

26:18.0.1.1.5.1.5.1

SECTION 46.0-1

46.0-1 Introduction.

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