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How to properly cite the authority? I.R.C. Section 104 Duffy v. United States, U.S. Court of Federal Claims, 115 AFTR 2d 2015-438.

How to properly cite the authority?

I.R.C. Section 104

Duffy v. United States, U.S. Court of Federal Claims, 115 AFTR 2d 2015-438.

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