Treasury Regulations, Subchapter D, Part 53, Subpart D
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Subpart D - Taxes on Excess Business Holdings
Authority: Secs. 4943 and 7805, Internal Revenue Code of 1954, 68A Stat. 917, 83 Stat. 507; 26 U.S.C. 4943, 7805. <p>Source: T.D. 7496, 42 FR 46285, Sept. 15, 1977, unless otherwise noted.
