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1. There are currently 9834 of these in the IRC, although not all the numbers are used. The tax researcher can refer to a specific
1. There are currently 9834 of these in the IRC, although not all the numbers are used. The tax researcher can refer to a specific provision of the IRC by this and not be concerned about duplication in another part of the IRC. What is the name of this organization element?
2. The IRC is organized into multiple levels or subdivisions. What is the correct hierarchy for its organization?
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