United States Code · Section
§ 1397E — Repealed. Pub. L. 115–97, Title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]
26 U.S.C. § 1397E
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Implementing Regulations
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PART 1—INCOME TAXES26 C.F.R. pt. 1