https://openjurist.org/title-31/us-code/subtitle-ii/chapter-13/subchapter-ii/trust-funds-and-refunds
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Subchapter II
Subchapter II
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TRUST FUNDS AND REFUNDS
Contents (4)
Section 1321
Trust funds
Section 1322
Payments of unclaimed trust fund amounts and refund of amounts erroneously deposited
Section 1323
Trust funds for certain fees, donations, quasi-public amounts, and unearned amounts
Section 1324
Refund of internal revenue collections