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26 CFR § 1.170A-17 - Qualified appraisal and qualified appraiser. | Electronic Code of Federal Regulations (e-CFR) | US Law | LII / Legal Information Institute
https://www.law.cornell.edu/cfr/text/26/1.170A-17
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§ 1.170A-17 Qualified appraisal and qualified appraiser.
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