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Code of Federal Regulations
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Title 26 — Internal Revenue
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Chapter I — Internal Revenue Service, Department of the Treasury
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Subchapter D — Miscellaneous Excise Taxes
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Part 143 — Temporary Excise Tax Regulations under the Tax Reform Act of 1969
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§143.1. Reserved
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§141.4975-13
Definition of “amount involved” and “correction”.
§143.2
Taxes on self-dealing; scholarship and fellowship grants by private foundations.
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§143.1. Reserved
26 C.F.R. § 143.1
Notes, amendments, and revision history
Authority
Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.
‹
§141.4975-13
Definition of “amount involved” and “correction”.
§143.2
Taxes on self-dealing; scholarship and fellowship grants by private foundations.
›
26 C.F.R. § 143.1
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Statutory Authority
Implemented pursuant to
26 U.S.C. § 7805
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