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title 26
INTERNAL REVENUE CODE
subtitle D
Miscellaneous Excise Taxes
chapter 33
FACILITIES AND SERVICES
subchapter E
Special Provisions Applicable to Services and Facilities Taxes
Subchapter E. Special Provisions Applicable to Services and Facilities Taxes
§ 4291
- Cases where persons receiving payment must collect tax
§ 4292
- Repealed.
§ 4293
- Exemption for United States and possessions
§ 4294, 4295
- Repealed.