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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 61 — Information and Returns
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Subchapter A — Returns and Records
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Part II — Tax Returns or Statements
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Subpart A — General Requirement
Subpt. B
Income Tax Returns
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Subpart A — General Requirement
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§6011
General requirement of return, statement, or list
Subpt. B
Income Tax Returns
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