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Regulations last checked for updates: Jan 14, 2026
Title 26 - Internal Revenue last revised: Dec 16, 2026
All Titles
Title 26
Chapter I
Part 46
Subpart A - Subpart A—Introduction
§ 46.0-1 - Introduction.
authority:
26 U.S.C. 7805.
source:
T.D. 8497, 25 FR 6461, May 6, 1960, unless otherwise noted.
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