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    <title>Provisional attachment to protect revenue in certain cases</title>
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    <description>The Commissioner may, during the pendency of specified recovery or investigative proceedings, by written order provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner to protect Government revenue; such provisional attachment ceases to have effect after one year from the date of the order.</description>
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      <title>Provisional attachment to protect revenue in certain cases</title>
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      <description>The Commissioner may, during the pendency of specified recovery or investigative proceedings, by written order provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner to protect Government revenue; such provisional attachment ceases to have effect after one year from the date of the order.</description>
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