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We refer you to the Congressional Research Service (CRS) report, Frequently Asked Questions About Flag Law (R45945). Page 1 of the report addresses the question, "What Laws Regulate the Treatment of the U.S. Flag?"
The specific language in Federal law pertaining to the U.S. Flag can be found in Title 4 of the U.S. Code, Sections 1-10.
Additional web sites that provide good information on U.S. flag history and etiquette are:
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