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Pub. L. 108357, title VIII, 893(b), Oct. 22, 2004, 118 Stat. 1647, provided that The amendment made by this section amending this section shall apply to dis-tributions in complete liquidation occurring on or after the date of the enactment of this Act Oct. 22, 2004. EFFECTIVE DATE OF 1998 AMENDMENT. This aspect of Page 1103 Title 26internal Revenue Code Govinfo plays a vital role in practical applications.

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