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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
Part VIII - SPECIAL DEDUCTIONS FOR CORPORATIONS
26 USC § 242
26 USC § 242
Repealed. Pub. L. 94–455, title XIX, §1901(a)(33), Oct. 4, 1976, 90 Stat. 1769
October 30, 2020
USC
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