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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 1416

Sec. 1416. Deduction for amortizable bond premium allowed in determining adjusted gross income

44 words·~1 min read·/bill/113/hr/1/ih/section-1416

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Subsection
(a)of section 62, as amended by section 1411, is amended by inserting after paragraph
(9)the following new paragraph: The deduction allowed under section 171(a)(1). . The amendments made by this section shall apply to taxable years beginning after December 31, 2014.
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