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[§ 963. Repealed. Pub. L. 94–12, title VI, § 60...
[§ 963. Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
citation U.S.C. § Pub._L._94-12 (N/A)
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§ 962. Election by individuals to be subject to tax at corporate rates
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§ 964. Miscellaneous provisions