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Administrative Provisions and Other Rules

§ 1.1502-97 Special rules under section 382 for members under the jurisdiction of a…

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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