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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 F. Procedure and Administration |
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Chapter 61. INFORMATION AND RETURNS |
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SubChapter A. Returns and Records |
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Part I. RECORDS, STATEMENTS, AND SPECIAL RETURNS |
| § 6001. Notice or regulations requiring records, statements, and special returns |