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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter O > PART III > § 1034
NOTES:
Effective Date of Repeal
Repeal applicable to sales and exchanges after May 6, 1997, with certain exceptions, see section 312(d) of Pub. L. 105–34, set out as an Effective Date of 1997 Amendment note under section
121 of this title.
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