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[§ 1238. Repealed.]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 332; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§ 1901(b)(3)(K), 1951 (c)(2)(A), 90 Stat. 1793, 1840, related to amortization in excess of depreciation.
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