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PART III⁠—CHANGES IN RATES DURING A TAXABLE YEAR — Front Matter

Chap.Sec.
15.Effect of changes.

Editorial Notes

Amendments

1984⁠—Pub. L. 98–369, div. A, title IV, § 474(b)(3), July 18, 1984, 98 Stat. 830, substituted “15. Effect of changes” for “21. Effect of changes”.