| http://www.w3.org/ns/prov#value | - For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time; the term ???legal holiday??? means a legal holiday in the District of Columbia; and in the case of any return, statement, or other document required to be filed, or any other act required under authority of the internal revenue laws to be performed, at any of
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