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26 U.S.C. § 42

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26 U.S.C. § 42
Parent Document
26 U.S.C. § 42

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the applicable percentage which shall apply under subsection (a) for the taxable year to such excess shall be the percentage equal to ⅔ of the applicable percentage which (after the application of subsection (h)) would but for this paragraph apply to such basis. (B) 1st year computation applies