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Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
Chapter 70 - JEOPARDY, RECEIVERSHIPS, ETC
26 USC Subchapter B
26 USC Subchapter B
Receiverships, Etc
October 30, 2020
§
6871
Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
§
6872
Suspension of period on assessment
§
6873
Unpaid claims
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