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Terminal Railroad Corporations and Their Shareholders
Law
CFR 26
Internal Revenue
Internal Revenue Service, Department of the Treasury
Income Tax
Income Taxes
Terminal Railroad Corporations and Their Shareholders
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Section
1.281-1
In general.
Section
1.281-2
Effect of section 281 upon the computation of taxable income.
Section
1.281-3
Definitions.
Section
1.281-4
Taxable years affected.
Sections
1.282-1.300
§§ 1.282-1.300 [Reserved]