Code of Federal Regulations, Title 26 Internal Revenue 1.641-1.850, Revised as of April 1, 2021

Code of Federal Regulations, Title 26 Internal Revenue 1.641-1.850, Revised as of April 1, 2021

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Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service.