Excerpt from Terminology of the Internal Revenue Code of 1954: A List of Terms Used in the 1954 Code With Citations of the Sections in Which They Are Defined or Described
In the case of items followed by the notation [new] or the section or sections cited should be checked in the Table of Amendments beginning on page 89, and the amendatory or related statutory provisions there cited should be consulted for details of the changes effected. A descriptive list of the amendatory and related statutes is given on pages 93 - 96.
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