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title 26
Internal Revenue
chapter I-i18
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 157
PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
subpart A
Subpart A—Tax on Structured Settlement Factoring Transactions
Subpart A. Subpart A—Tax on Structured Settlement Factoring Transactions
§ 157.5891-1 - Imposition of excise tax on structured settlement factoring transactions.