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title 26
Internal Revenue
chapter I-i13
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 19
Regulations Applicable to Taxable Years Beginning Before June 28, 2002
Subjgrp 19. Regulations Applicable to Taxable Years Beginning Before June 28, 2002
§ 1.1502-77A - Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.