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Title 26: Internal Revenue
§1.356-5 Transactions involving gift or compensation.
With respect to transactions described in sections 354, 355, or 356, but which—
(a) Result in a gift, see section 2501 and following, and the regulations pertaining thereto, or
(b) Have the effect of the payment of compensation, see section 61(a)(1), and the regulations pertaining thereto.