Legislative History of the Amendments to the Internal Revenue Code of 1939 : P.L. 81 33 : Ch. 44, 1st Sess. ; and, P.L. 81 240 : Ch. 453, ; and, P.L. 81 261 : Ch. 498, 1st Sess. ; and, P.L. 81 271 : Ch. 517, 1st Sess.

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