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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 70
JEOPARDY, RECEIVERSHIPS, ETC.
subchapter A
Jeopardy
part III
SPECIAL RULES WITH RESPECT TO CERTAIN CASH
Part III. SPECIAL RULES WITH RESPECT TO CERTAIN CASH
§ 6867
- Presumptions where owner of large amount of cash is not identified