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I. LITC PROGRAM DESCRIPTION

C. STATUTORY AUTHORITY TO FUND LITCS

0526 Publ 3319 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

The authority to fund the development, expansion, or continuation of LITCs is derived from IRC § 7526. The text of IRC § 7526 is reprinted in full:

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