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NOTES:
Source
(Pub. L. 96–420, § 10, Oct. 10, 1980, 94 Stat. 1796; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
Amendments
1986—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” wherever appearing, which for purposes of codification was translated as “title 26” thus requiring no change in text.
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