26 U.S.C. § 913
Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194
[§ 913. Repealed. Pub. L. 97–34, title I, § 112(a) , Aug. 13, 1981 , 95 Stat. 194 ]
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