[Repealed]
Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A) , Oct. 4, 1976 , 90 Stat. 1840
Cited in 0 Tax Court opinions, 0 orders, and 1 brief.
Current through Pub. L. 119-102 (2026-07-12).
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