Scope and effective date

Scope and effective date(1) In general. Except as otherwise provided, the definitions in this section apply for all purposes of sections 103 and 141 through 150.
(1)In general.Except as otherwise provided, the definitions in this section apply for all purposes of sections 103 and 141 through 150.

Source

26 CFR § 1.150-1


Scoping language

None
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