United States Code · Section

§ 30 — Repealed. Pub. L. 113–295, Div. A, Title Ii, § 221(a)(2)(a), Dec. 19, 2014, 128 Stat. 4037]

26 U.S.C. § 30

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26 U.S.C. § 29 26 U.S.C. § 31

Implementing Regulations