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Inadvertence and the Internal Revenue Code: Federal Tax Consequences of State Unclaimed Property Laws
Each year Americans lose track of personal property worth, in the aggregate, hundreds of millions of dollars. We fail, for example, to cash checks for stock dividends or salary payments and neglect to claim security deposits or insurance benefits. Laws in all 50 states require businesses that hold c
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- 12 U.S.C. § 5235 — Disclosures on exercise of loan authority#563515
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