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dig.tax
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Pub. L. 97-123
Dec. 29, 1981
95 Stat. 1662 · Changed 2 sections of the Code
Bill
H.R. 4331
§ 3121
Definitions
(a)
Pub. L. 97–123 inserted “(but, in the case of payments made to an employee or any of his dependents this subparagraph…
§ 3231
Definitions
(e)(4)
Pub. L. 97–123 added par. (4).