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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter T > PART III
NOTES:
Sec.
1388.
Definitions; special rules.
Amendments
1962—Pub. L. 87–834, § 17(a), Oct. 16, 1962, 76 Stat. 1049, added heading of part III and item 1388.
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