Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 5844: Importation
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being imported or brought in for the use of the United States or any department, independent establishment, or agency thereof or any State or possession or any political subdivision thereof; or being imported or brought in for scientific or research purposes; or being imported or brought in solely for testing or use as a model by a registered manufacturer or solely for use as a sample by a registered importer or registered dealer;
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