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U.S Code last checked for updates: Feb 07, 2026
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Title 26
Subtitle A
Chapter 1
Subchapter U
Part IV
Part III - ADDITIONAL INCENTIVES...
Part V - REGULATIONS...
Part III - ADDITIONAL INCENTIVES...
Part V - REGULATIONS...
U.S. Code
Notes
[§ 1397E.
Repealed.
Pub. L. 115–97, title I, § 13404(c)(1)
,
Dec. 22, 2017
,
131 Stat. 2138
]
cite as:
26 USC 1397E
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