Posted by Red Hunter on April 17, 1998 at 10:52:56:
In Reply to: 1 USC 204 Positive Law, Title 26 (IRC) not incl & enacted in a separate code posted by Paul Andrew Mitchell, B.A., M.S. on April 16, 1998 at 16:55:03:
Thank you very much for your gracious and informative reply, including citations - it helps very much as has your book.
Red (that's my hair color)