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e-CFR Data is current as of November 19, 2009

TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES

PART 148--CERTAIN EXCISE TAX MATTERS UNDER THE EXCISE TAX TECHNICAL CHANGES ACT OF 1958

rule
§148.1-5
Constructive sale price.
rule