26 U.S. Code Chapter 78, Subchapter B - General Powers and Duties
1996—Pub. L. 104–168, title XII, § 1209(b),July 30, 1996, 110 Stat. 1474, substituted “Expenses of detection of underpayments and fraud, etc.” for “Expenses of detection and punishment of frauds.” in item 7623.
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