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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 48Subpart A - Subpart A—Introduction
§ 48.0-1 - Introduction.
§ 48.0-2 - General definitions and attachment of tax.
§ 48.0-3 - Exemption certificates.
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