Exclusion of interest on securities narrows section 13A's scope, removing such receipts from that provision's coverage. Amendment narrows the income categories covered by section 13A by removing the phrase 'Interest on securities', excluding such receipts from the section's purview and requiring taxpayers and administrators to treat interest on securities outside the regime previously defined by that provision.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of interest on securities narrows section 13A's scope, removing such receipts from that provision's coverage.
Amendment narrows the income categories covered by section 13A by removing the phrase "Interest on securities", excluding such receipts from the section's purview and requiring taxpayers and administrators to treat interest on securities outside the regime previously defined by that provision.
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