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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART III > § 116
NOTES:
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1986, see section 612(c) of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section
301 of this title.
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