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NOTES:
Part
I.
Determination of tax liability.
II.
Contributions, distributions, and transfers.
III.
Definitions.
IV.
Special rules for electing large partnerships.
Amendments
1997—Pub. L. 105–34, title XII, § 1221(b), Aug. 5, 1997, 111 Stat. 1008, added item for part IV.
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