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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 D. Miscellaneous Excise Taxes |
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Chapter 38. ENVIRONMENTAL TAXES |
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SubChapter D. Ozone-Depleting Chemicals, Etc. |
| § 4681. Imposition of tax |
| § 4682. Definitions and special rules |