§
dig.tax
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Pub. L. 93-17
Apr. 10, 1973
87 Stat. 12 · Changed 2 sections of the Code
Bill
H.R. 3577
§ 2104
Property within the United States
(c)
Pub. L. 93–17 made subsec. (c) inapplicable to debt obligations where interest on such obligations is treated as income…
§ 6611
Interest on overpayments
(h)
§ 6611
Pub. L. 93–17 added subsec. (h) and redesignated former subsec. (h) as (i).