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title 26
Internal Revenue
chapter I-i14
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 12
Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000
Subjgrp 12. Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000
§ 1.6109-2A - Furnishing identifying number of income tax return preparer.