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Sec. 751. Unrealized Receivables And Inventory Items
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Sec. 861. Income From Sources Within The United States
Web26 U.S. Code § 7851 - Applicability of revenue laws (a)GENERAL RULES Except as otherwise provided in any section of this title— (1) SUBTITLE A (A) Chapters 1, 2, 4, and 6 of this title shall apply only with respect to taxable years beginning after December 31, 1953, and ending after the date of enactment of this title, and with respect to such taxable … WebNo person shall be prosecuted, tried, or punished for any of the various offenses arising under the internal revenue laws unless the indictment is found or the information … WebEditor's Note: Sec. 50(a)(6)(E), below, after being added by Pub. L. 117-167, Div. A, Sec. 107(b)(2), is effective for property placed in service after December 31, 2024, and, for any property the construction of which begins prior to January 1, 2024, only to the extent of the basis thereof attributable to the construction, reconstruction, or ... dating attraction