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26 CFR §1.1033(b)-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)The provisions of the first sentence of section 1033(b) may be illustrated by the following example:
  2. (b)The provisions of the last sentence of section 1033(b) may be illustrated by the following example: