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TITLE 26 — INTERNAL REVENUE CODE
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SUBTITLE F — PROCEDURE AND ADMINISTRATION
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CHAPTER 70 — JEOPARDY, RECEIVERSHIPS, ETC.
> SUBCHAPTER B — RECEIVERSHIPS, ETC.
US SUBCHAPTER B — RECEIVERSHIPS, ETC.
§ 6871. — Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
§ 6872. — Suspension of period on assessment.
§ 6873. — Unpaid claims.
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