In the citation 101(a)(2)(B), what does the a stand for? What do the 2 and the

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In the citation § 101(a)(2)(B), what does the “a” stand for? What do the “2” and the “B” indicate to a tax researcher?

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Federal Tax Research

ISBN: 9780357366387

12th Edition

Authors: Roby Sawyers, Steven Gill

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