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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 141 - Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974 |
Part 141 - Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974
| § 141.4975-13 - Definition of “amount involved” and “correction”. |