140: Legal Citation
Citations to previous versions of the U.S. Code should use the date provided on the source document (e.g., the year on the spine of the volume or title page). For example, 26 U.S.C. ยง 32 (2000) is a citation to Title 26 of the U.S. Code, section 32 of the Internal Revenue Code, using a source from 2000. ................
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