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7701 General Discussion By Toussaint
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IRC 7701 - GENERAL DISCUSSION By Toussaint Tyson and ...
www.irs.govIRC 7701 - GENERAL DISCUSSION By Toussaint Tyson and Gerald V. Sack 1. Introduction Chapter 79 of the Internal Revenue Code is titled "Definitions." Section 7701(a) of this Chapter contains 46 definitions of miscellaneous words and phrases for general use throughout the Code. Additionally, IRC 7701(k) concerns the