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TITLE 26 — INTERNAL REVENUE CODE
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SUBTITLE D — MISCELLANEOUS EXCISE TAXES
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CHAPTER 33 — FACILITIES AND SERVICES
> SUBCHAPTER B — COMMUNICATIONS
US SUBCHAPTER B — COMMUNICATIONS
§ 4251. — Imposition of tax.
§ 4252. — Definitions.
§ 4253. — Exemptions.
§ 4254. — Computation of tax.
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