Sec. 40101. AMENDMENT OF INTERNAL REVENUE CODE OF 1986
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## SEC. 40101 AMENDMENT OF INTERNAL REVENUE CODE OF 1986 Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. ## Subtitle A Tax Relief for Families and Individuals