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DRAFT FOR ATTORNEY REVIEW — NOT FINAL

26 U.S.C. § 42

Citation
26 U.S.C. § 42 (F)
Parent Document
26 U.S.C. § 42

Other Sections in This Document (472)

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(F) No recapture where de minimis changes in floor space The Secretary may provide that the increase in tax under this subsection shall not apply with respect to any building if— (i)