26 USC 685
26 USC 685
26 USC 992
26 USC 992
26 USC 1033
26 USC 1033
26 USC 1212
26 USC 1212
26 USC 1341
26 USC 1341
26 USC 2032A
26 USC 2032A
26 USC 3302
26 USC 3302
  108.23
26 USC 3508
26 USC 3508
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