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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 61
INFORMATION AND RETURNS
subchapter A
Returns and Records
part II
TAX RETURNS OR STATEMENTS
subpart D
Miscellaneous Provisions
Subpart D. Miscellaneous Provisions
§ 6020
- Returns prepared for or executed by Secretary
§ 6021
- Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts