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Part III

Part III

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.01 Bipartisan Budget Act of 2015. (1) Section 1101(a) of the Bipartisan Budget Act of 2015 (BBA), P.L. 114-74, Title XI (November 2, 2015), replaced subchapter C of chapter 63 of subtitle F of the Internal Revenue Code (Code) effective for partnership taxable years beginning after December 31, 2017.

  2015, Budget, Bipartisan, Bipartisan budget act

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