United States Code · Section

§ 103A — Repealed. Pub. L. 99–514, Title Xiii, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]

26 U.S.C. § 103A

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26 U.S.C. § 140 26 U.S.C. § 139A

Implementing Regulations