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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter O > PART IV > § 1059A
NOTES:
Source
(Added Pub. L. 99–514, title XII, § 1248(a), Oct. 22, 1986, 100 Stat. 2584.)
Effective Date
Section 1248(c) of Pub. L. 99–514 provided that: “The amendments made by this section [enacting this section] shall apply to transactions entered into after March 18, 1986.”
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