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<ref name="CFR" >[https://www.law.cornell.edu/cfr/text/37/1.27] '37 CFR 1.27 - Definition of small entities', ''Code of Federal Regulations'', Cornell University Law School. </ref>
<ref name="IRC" >[https://www.law.cornell.edu/uscode/text/26/501] '26 U.S. Code 501 - Exemption from tax on corporations, certain trusts, etc.', ''U.S. Code'', Cornell University Law School. </ref>
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