26 USC 4961
§ 4961 - Abatement of second tier taxes where there is correction
- § 4961 - Abatement of second tier taxes where there is correction
- CHAPTER 42— PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter E— Abatement of First and Second Tier Taxes in Certain Cases
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date
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