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dig.tax
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Pub. L. 86-175
Aug. 21, 1959
73 Stat. 397 · Changed 2 sections of the Code
Bill
H.R. 137
§ 2014
Credit for foreign death taxes
(f)
(g)
Pub. L. 86–175 added subsec. (f) and redesignated former subsec. (f) as (g).
§ 2053
Expenses, indebtedness, and taxes
(d)
Pub. L. 86–175 inserted a reference to foreign death taxes in heading of subsection and par. (3) and in text of par.…