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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
Subpart G—Definitions and Special Rules
26 CFR Subpart G - Subpart G—Definitions and Special Rules
CFR
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§ 53.4946-1 Definitions and special rules.
