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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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