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dig.tax
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Pub. L. 99-595
Oct. 31, 1986
100 Stat. 3348 · Changed 1 section of the Code
Bill
H.R. 5679
§ 3306
Definitions
(c)(1)(B)
Pub. L. 99–595 substituted “January 1, 1993” for “January 1, 1988”.