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Electronic Code of Federal Regulations

e-CFR data is current as of December 12, 2019

Title 26Chapter ISubchapter BPart 22


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER B—ESTATE AND GIFT TAXES

PART 22—TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981

rule
§22.0
Certain elections under the Economic Recovery Tax Act of 1981.

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