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26 U.S.C. § 42

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

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For purposes of this section, the amounts described in clauses (i) through (iv) of subsection (h)(3)(C) with respect to any State for 2009 shall each be reduced by so much of such amount as is taken into account in determining the amount of any grant to such State under section 1602 of the American Recovery and Reinvestment Tax Act of 2009 . (B) Special rule for basis