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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter B. Computation of Taxable Income |
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Part IV. TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS |
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SubPart B. Requirements Applicable to All State and Local Bonds |
| § 148. Arbitrage |
| § 149. Bonds must be registered to be tax exempt; other requirements |