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Internal Revenue


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Collapse    Title 26 - Internal Revenue
Parts 1 - 801. April 1, 2009.
Heading 2 - Table Of Contents
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Chapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) (Parts 1 - 801)
Toc - Table Of Contents
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Subchapter A - INCOME TAX (CONTINUED) (Parts 1 - 19)
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Part 1 - INCOME TAXES
Toc - Table Of Contents (Parts 1 - 1)
Section 1.0-1 - Internal Revenue Code of 1954 and regulations.
Section 1.1551-1 - Disallowance of surtax exemption and accumulated earnings credit.
Section 1.1552-1 - Earnings and profits.
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Heading 8 - Determination of Amount of and Recognition of Gain Or Loss (Part 1)
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Heading 8 - Regulated Investment Companies and Real Estate Investment Trusts (Part 1)
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Heading 22 - Tax Returns Or Statements (Part 1)
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Heading 53 - Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds (Part 1)
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Heading 57 - Information Returns (Part 1)
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Heading 84 - Special Rules (Part 1)
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Heading 87 - Taxable Year for Which Deductions Taken (Part 1)
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Subjgrp - Collapsible Corporations; Foreign Personal Holding Companies (Part 1)
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Heading 117 - Additional Itemized Deductions for Individuals (Part 1)
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Heading 120 - Rules for Computing Credit for Investment in Certain Depreciable Property (Part 1)
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Heading 138 - Basis, Stock Ownership, and Earnings and Profits Rules (Part 1)
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Heading 151 - Inventories (Part 1)
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Heading 176 - Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 (Part 1)
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Heading 190 - Extension of Time for Filing Returns (Part 1)
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Heading 196 - Deduction for Dividends Paid (Part 1)
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Heading 212 - Regulations Applicable on Or Before January 4, 2009 (Part 1)
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Heading 245 - Terminal Railroad Corporations and Their Shareholders (Part 1)
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Heading 298 - The Tax Court (Part 1)
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Heading 302 - Taxable Year for Which Deductions Taken (Part 1)
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Heading 312 - Definitions (Part 1)
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Heading 381 - Miscellaneous Provisions (Part 1)
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Subchapter D - MISCELLANEOUS EXCISE TAXES (CONTINUED) (Parts 40 - 169)
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Subchapter H - INTERNAL REVENUE PRACTICE (Parts 600 - 801)