In the citation, Reg. 1.212-3, what do the 1, the 212, and the 3 indicate?
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In the citation, Reg. § 1.212-3, what do the “1,” the “212,” and the “3” indicate?
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Federal Tax Research
ISBN: 9781285439396
10th Edition
Authors: Roby Sawyers, William Raabe, Gerald Whittenburg, Steven Gill
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