§
dig.tax
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Pub. L. 94-528
Oct. 17, 1976
90 Stat. 2483 · Changed 2 sections of the Code
Bill
H.R. 1142
§ 642
Special rules for credits and deductions
§ 642
Pub. L. 94–528 added subsec. (j) and redesignated former subsec. (j) as (k).
§ 7809
Deposit of collections
(c)(4)
Pub. L. 94–528 added par. (4).