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Directory Results for 26 CFR1.501(a)-1 - Exemption from taxation.CFRUS LawLIIExempt Organization Business Income Tax Booklet - FTB.ca.gov26 CFR1.501(a)-1 - Exemption from taxation.CFRUS LawLIISec. 501. Exemption From Tax On Corporations, Certain Trusts, Et to 26 CFR1.507-6 - Substantial contributor defined.