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Sec. 83. “Minor”, for purposes of IC 34-28-3, means a person less than eighteen (18) years of age.
Cite this article: FindLaw.com - 26 U.S.C. § 7483 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7483. Notice of appeal - last updated January 01, 2018 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-7483.html
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