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Title 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
Chapter 43 - , PLANS
26 USC § 4978A
26 USC § 4978A
Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
October 30, 2020
USC
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