| http://www.w3.org/ns/prov#value | - L. 92???178, ?? 109(c), substituted ???shall, at the election of the taxpayer, be treated??? for ???shall be treated??? and inserted provisions respecting making of election under this subsection for any taxable year at such time and in such manner as Secretary or his delegate prescribed by regulation and prohibiting making of election for any taxable year to which an election under subsec. (f) ap
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