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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 21
Regulations Applicable to Taxable Years Before January 1, 1997
Subjgrp 21. Regulations Applicable to Taxable Years Before January 1, 1997
§ 1.1502-79A - Separate return years generally applicable for consolidated return years beginning before January 1, 1997.