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Title 26 - Internal Revenue
Subchapter A - INCOME TAX
Part 1 - INCOME TAXES
Supertopic - DEFERRED COMPENSATION, ETC.
Topic - taxable year for which deductions taken
26 CFR § 1.469-8
26 CFR § 1.469-8
Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
June 25, 2020
CFR
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