Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions › § 6117
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Internal Revenue Code — Source: USLM XML via OLRC
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Citation
26 U.S.C. § 6117
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60