26 USC Part II
MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
October 30, 2020
§
1311
Correction of error
§
1312
Circumstances of adjustment
§
1313
Definitions
§
1314
Amount and method of adjustment
§
1315
Repealed. Pub. L. 94–455, title XIX, §1901(a)(143), Oct. 4, 1976, 90 Stat. 1788
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