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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 80 — General Rules
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Ch. 79
Definitions
Chapter 80 — General Rules
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Subch. A
Application of Internal Revenue Laws
§§7801 to 7812
Subch. B
Effective Date and Related Provisions
§§7851 to 7852
Subch. C
Provisions Affecting More Than One Subtitle
§§7871 to 7874
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Ch. 79
Definitions
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