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CFR › Title 26 › Part 26 › §26.2613-1

26 CFR §26.2613-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

For the definition of skip person see § 26.2612-1(d).

Source text from the eCFR (CFR) and the Office of the Law Revision Counsel (U.S. Code). Stacks shows the law verbatim; it is not legal advice.