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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 42. PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS |
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SubChapter F. Tax Shelter Transactions |
| § 4965. Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions |