Taxpayers to whom the special accrual rules apply (Repealed)

Repealed June 11, 2014.

(Effective November 18, 1994; Repealed June 11, 2014)

Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014)

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PART IV. Resident and nonresident trusts and estates