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U.S Code last checked for updates: Jun 16, 2025
All TitlesTitle 26Subtitle DChapter 32Subchapter APart IIISubpart B
  • § 4101. Registration and bond
  • § 4102. Inspection of records by local officers
  • § 4103. Certain additional persons liable for tax where willful failure to pay
  • § 4104. Information reporting for persons claiming certain tax benefits
  • § 4105. Two-party exchanges
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