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Title 26 - Internal Revenue
Subchapter D - MISCELLANEOUS EXCISE TAXES
Part 53 - FOUNDATION AND SIMILAR EXCISE TAXES
26 CFR Subpart I
26 CFR Subpart I
Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations
June 25, 2020
§
53.4948-1
Application of taxes and denial of exemption with respect to certain foreign organizations
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