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TITLE 27 > CHAPTER 8 > SUBCHAPTER II > § 215
NOTES:
Source
(Aug. 29, 1935, ch. 814, title II, § 204, as added Pub. L. 100–690, title VIII, § 8001(a)(3), Nov. 18, 1988, 102 Stat. 4519.)
References in Text
The internal revenue laws of the United States, referred to in subsec. (c), are classified generally to Title 26, Internal Revenue Code.
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