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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter Q > PART I
NOTES:
Sec.
1301.
Averaging of farm income.
Prior Provisions
A prior part I consisted of sections
1301 to
1305, prior to repeal by Pub. L. 99–514, title I, § 141(a), Oct. 22, 1986, 100 Stat. 2117.
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