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TITLE 20
>
CHAPTER 11
>
§ 195
NOTES:
Source
(Mar. 4, 1927, ch. 505, § 5, as added
Pub. L. 94–129
, Nov. 13, 1975,
89 Stat. 683
; amended
Pub. L. 104–127
, title VIII, § 890(a), Apr. 4, 1996,
110 Stat. 1181
.)
References in Text
The Federal income, estate, and gift tax laws, referred to in text, are classified generally to Title 26, Internal Revenue Code.
Amendments
1996—
Pub. L. 104–127
inserted “solicit,” after “authorized to” in first sentence.
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