| http://www.w3.org/ns/prov#value | - This subsection shall not apply for purposes of sections 1202, 1400B, and 1400F.???(h) ELECTION TO HAVE CREDIT NOT APPLY- A taxpayer may elect to have this section not apply for any taxable year.???(i) REGULATIONS- The Secretary shall prescribe such regulations as may be appropriate to carry out this section, including regulations--???(1) which prevent the abuse of the purposes of this section, an
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