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26 U.S.C. § 558
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Nearby current sections
- § 5559 — Determinations
- § 5560 — Other provisions applicable
- § 5561 — Exemptions to meet the requirements of the national defense
- § 5562 — Exemptions from certain requirements in cases of disaster
- § 56 — Adjustments in computing alternative minimum taxable income
- § 5601 — Criminal penalties
- § 5602 — Penalty for tax fraud by distiller
- § 5603 — Penalty relating to records, returns, and reports