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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 65
ABATEMENTS, CREDITS, AND REFUNDS
Chapter 65. ABATEMENTS, CREDITS, AND REFUNDS
SUBCHAPTER
A
[§ 6401 - § 6409]
- Procedure in General
SUBCHAPTER
B
[§ 6411 - § 6433]
- Rules of Special Application