27 CFR Topic
General
April 24, 2020
§
46.1
Scope of regulations in this subpart
§
46.2
Meaning of terms
§
46.3
Applicability to certain credits or refunds
§
46.4
Ultimate burden
§
46.5
Conditions to allowance of credit or refund
§
46.6
Requirements for persons intending to file claim
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