Repealed. Pub. L. 99–514, title XV, § 1501(d)(2) , Oct. 22, 1986 , 100 Stat. 2740 ]
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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter B—Assessable Penalties > PART I—GENERAL PROVISIONS
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