Title 26

PART 53 SUBPART H

Subpart H - Application to Certain Nonexempt Trusts

• 26 U.S.C. 7805; 4960.

26:19.0.1.1.4.8.1.1	SECTION 53.4947-1	53.4947-1 Application of tax.
26:19.0.1.1.4.8.1.2	SECTION 53.4947-2	53.4947-2 Special rules.

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