[§452. Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 452 as a whole

• 26 U.S.C. § 6305(a)(5)

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  (5) no additional fee may be assessed for adjustments to an amount previously certified pursuant to such section 452(b) with respect to the same obligor.