26 U.S. Code Part II - TAX RETURNS OR STATEMENTS
2010—Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amendment by Pub. L. 107–16, § 542(b)(5)(B), had never been enacted. See 2001 Amendment note below.
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