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US Code
Title 26
Subtitle D
Chapter 42
Subchapter E
US Code - Subchapter E: Abatement of first and second tier taxes in certain cases
Search US Code - Subchapter E: Abatement of first and second tier taxes in certain cases
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Section 4961
Abatement of second tier taxes where there is correction
Section 4962
Abatement of first tier taxes in certain cases
Section 4963
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