| http://www.w3.org/ns/prov#value | - Such an election, once made, shall be irrevocable.???(4) AUTHORITY TO EXEMPT INDIVIDUALS- This subsection shall not apply to an individual who is described in a category of individuals prescribed by regulation by the Secretary.???(5) REGULATIONS- The Secretary shall prescribe such regulations as may be appropriate to carry out this subsection, including regulations providing for the application of
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