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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 139A Federal subsidies for prescription drug plans

  • Internal Revenue Code of 1986
  • SUBTITLE A -- INCOME TAXES
  • Chapter 1 -- Normal Taxes and Surtaxes
  • Subchapter B -- Computation of Taxable Income
  • Part III -- Items specifically excluded from gross income

Gross income shall not include any special subsidy payment received under section 1860D-22 of the Social Security Act.

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