Sec. 401. SHORT TITLE
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## SEC. 401 SHORT TITLE This title may be cited as the “Deep Seabed Hard Mineral Removal Tax Act of 1979” **[**[26 U.S.C. 1 note](/us/usc/t26/s1)**]** **[**Section 402 amended the Internal Revenue Code.**]** **[**[26 U.S.C. 4995](/us/usc/t26/s4995)**]**
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- 26 USC 4995
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