Omitted

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§1716. Omitted

Codification

Section, Pub. L. 95–395, title II, §202, as added Pub. L. 96–601, §5(a), Dec. 24, 1980, 94 Stat. 3499 ; amended Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , which related to deferral of capital gains, was omitted from the Code as being of special and not general application.


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