26 U.S.C. § 278
Repealed. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356
[§ 278. Repealed. Pub. L. 99–514, title VIII, § 803(b)(6) , Oct. 22, 1986 , 100 Stat. 2356 ]
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