Sec. 106. Amendment relating to American Taxpayer Relief Act of 2012
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/bill/114/hr/6439/ih/section-106·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
104 Section 6211(b)(4)(A) is amended by striking subsection (i)(6) and inserting subsection (i)(5) . The amendment made by this section shall take effect as if included in section 104 of the American Taxpayer Relief Act of 2012.