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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 67. INTEREST |
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SubChapter D. Notice Requirements |
| § 6631. Notice requirements |
Amendments
2000—Pub. L. 106–554, § 1(a)(7) [title III, § 319(22)],