26 USC 777: Regulations
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26 USC 777: Regulations Text contains those laws in effect on January 15, 2013
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter K-Partners and PartnershipsPART IV-SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS
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§777. Regulations

The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this part.

(Added Pub. L. 105–34, title XII, §1221(a), Aug. 5, 1997, 111 Stat. 1008 .)