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    <title>Amendment of section 139.</title>
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    <description>An amendment inserts an Explanation clause treating payment of the tax together with any interest payable under the recovery provision as effective if paid on or before the date of furnishing the return, thereby clarifying the timing condition for return compliance.</description>
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      <description>An amendment inserts an Explanation clause treating payment of the tax together with any interest payable under the recovery provision as effective if paid on or before the date of furnishing the return, thereby clarifying the timing condition for return compliance.</description>
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