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26 U.S.C. § 2813
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Nearby current sections
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- § 29 — Renumbered § 45K]
- § 291 — Special rules relating to corporate preference items
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- § 30 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]