Treasury Regulations, Subchapter D, Sec. 49.4253-12
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Sec. 49.4253-12 Cross reference
For exemptions applicable to amounts received as payment for services furnished to the government of any State or political subdivision of a State, to the District of Columbia, to the government of the United States, or to certain nonprofit educational organizations, see sections 4292, 4293, and 4294, and the regulations thereunder contained in Subpart F of this part.
