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TITLE 19 > CHAPTER 4 > SUBTITLE II > Part I > § 1302
NOTES:
Codification
Section, acts June 17, 1930, ch. 497, title III, § 302, 46 Stat. 686; May 17, 1932, ch. 190, 47 Stat. 158, was incorporated as section 3361(b) of the Internal Revenue Code of 1939. See section
7653 of Title
26, Internal Revenue Code.
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