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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 148 - Certain Excise Tax Matters Under the Excise Tax Technical Changes Act of 1958 |
| § 148.1-5 - Constructive sale price. |