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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 F. Exempt Organizations |
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Part VII. CERTAIN HOMEOWNERS ASSOCIATIONS |
| § 528. Certain homeowners associations |
Amendments
1976—Pub. L. 94–455, title XXI, § 2101(a),