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Title 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
Chapter 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
26 USC Subchapter F
26 USC Subchapter F
Tax Shelter Transactions
October 30, 2020
§
4965
Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
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