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PART VII⁠—BASE EROSION AND ANTI-ABUSE TAX — Front Matter

Chap.Sec.
59A.Tax on base erosion payments of taxpayers with substantial gross receipts.

Editorial Notes

Prior Provisions

A prior part VII, Environmental Tax, consisted of section 59A, prior to repeal by Pub. L. 113–295, div. A, title II, § 221(a)(12)(A), Dec. 19, 2014, 128 Stat. 4038.