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Code · CFR · Title 26 — Internal Revenue · Part 44 · § 44.0-4

§ 44.0-4. Extent to which the regulations in this part supersede prior regulations.

23 words·~1 min read·/us/cfr/t26/s§ 44.0-4·

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The regulations in this part, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR
(1939)Part 325.
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