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title 26
Internal Revenue
chapter I-i18
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 53
PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
subpart H
Subpart H—Application to Certain Nonexempt Trusts
Subpart H. Subpart H—Application to Certain Nonexempt Trusts
§ 53.4947-1 - Application of tax.
§ 53.4947-2 - Special rules.
