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LII
U.S. Code
Title 26
Subtitle A
CHAPTER 1
Subchapter U
PART I
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26 U.S. Code Subtitle A Chapter 1 Subchapter U Part I - DESIGNATION
U.S. Code
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§ 1391. Designation procedure
§ 1392. Eligibility criteria
§ 1393. Definitions and special rules
