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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 80
GENERAL RULES
subchapter C
Provisions Affecting More Than One Subtitle
Subchapter C. Provisions Affecting More Than One Subtitle
§ 7871
- Indian tribal governments treated as States for certain purposes
§ 7872
- Treatment of loans with below-market interest rates
§ 7873
- Income derived by Indians from exercise of fishing rights
§ 7874
- Rules relating to expatriated entities and their foreign parents