In the citation Reg. 1.247-3, what do the 1 and the 247 indicate? AppendixLO1

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In the citation Reg. §1.247-3, what do the 1 and the 247 indicate?

AppendixLO1

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Taxation For Decision Makers 2008

ISBN: 9780324654110

2nd Edition

Authors: Shirley Dennis-Escoffier, Karen A. Fortin

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