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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter E > PART II > Subpart B > § 458
NOTES:
Source
(Added Pub. L. 95–600, title III, § 372(a), Nov. 6, 1978, 92 Stat. 2860.)
Effective Date
Section 372(c) of Pub. L. 95–600 provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning after September 30, 1979.”
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