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Transition rules, effective dates and sunset provisions are examples of enacted legislation: a. which should be ignored in researching a tax question because they are
Transition rules, effective dates and sunset provisions are examples of enacted legislation:
a. which should be ignored in researching a tax question because they are not part of the Code.
b. which must be researched by referring to the Act in which the laws are contained, because they may not be included in the Code.
c. which are always included in the Internal Revenue Code.
d. None of the above.
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