United States Code · Section

§ 453C — Repealed. Pub. L. 100–203, Title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]

26 U.S.C. § 453C

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26 U.S.C. § 453B 26 U.S.C. § 457A

Implementing Regulations

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