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Treasury Regulations,

  • Go to IRS for full text

References by part and section:

  • expand 20.2010-1
  • expand 20.2010-1(c)
  • expand 20.2104-1(a)(7)(ii)
  • expand 20.2105-1
  • expand 20.2105-1(a)(2)
  • expand 25.2503-3
  • expand 25.2511-2(b)
  • expand 26.2652-1(a)(2)
  • expand 26.2663-1(d)
  • expand 301.7701-18