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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 53Subpart J - Subpart J—Black Lung Benefit Trust Excise Taxes
§ 53.4951-1 - Black lung trusts—taxes on self-dealing.
§ 53.4952-1 - Black lung trusts—taxes on taxable expenditures.
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