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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter P > PART IV > § 1251
NOTES:
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1983, see section 492(d) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section
170 of this title.
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