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  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 3 - CAPITAL CONSTRUCTION FUND
  5. 26 CFR § 3.9
26 CFR § 3.9
Consolidated returns. [Reserved]
June 25, 2020
CFR
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§ 3.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
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§ 3.1 Scope of section 607 of the Act and the regulations in this part

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