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SMALL BUSINESS TAXPAYER EXCEPTIONS UNDER SECTIONS 263A, 448, 460 AND 471

Agency

Department of the Treasury

Subagency

Internal Revenue Service

Type

Non-Major

Description

Final Rule

Priority

Significant/Substantive

Date Published in Federal Register

Effective

Received

Control Number

200665

Fed. Reg. Number

86 FR 254

Identifier

1545-BP53