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Code of Federal Regulations
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Subchapter F
Part 70
Subpart F
ECFR12a74c9c94f663c
General
70.501
Meaning of terms.
70.502
Applicability to certain credits or refunds.
70.503
Ultimate burden.
70.504
Conditions to allowance of credit or refund.
70.505
Requirements on persons intending to file claim.