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26 U.S. Code Subtitle A Chapter 1 Subchapter Q Part II - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
Editorial Notes
Amendments
1976—Pub. L. 94–455, title XIX, § 1901(b)(35), Oct. 4, 1976, 90 Stat. 1802, struck out item 1315 “Effective date”.