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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 53 - Foundation and Similar Excise Taxes |
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Subpart H - Application to Certain Nonexempt Trusts |
| § 53.4947-1 - Application of tax. |
| § 53.4947-2 - Special rules. |