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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter A. Determination of Tax Liability |
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Part III. CHANGES IN RATES DURING A TAXABLE YEAR |
| § 15. Effect of changes |
Amendments
1984—Pub. L. 98–369, div. A, title IV, § 474(b)(3),