Reg. 1.212-1 (n) refers to two Code Sections. What are they?

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Reg. §1.212-1 (n) refers to two Code Sections. What are they?

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CCH Federal Taxation Basic Principles 2020

ISBN: 9780808051787

2020 Edition

Authors: Ephraim P. Smith, Philip J. Harmelink, James R. Hasselback

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