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Part 5c
FEDERAL · 26 CFR
Part 5c — Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981
2 sections · Title 26: Internal Revenue
§ 5c.44F-1
Leases and qualified research expenses.
§ 5c.1305-1
Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.