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Section mapping · AIF Cat I/II pass-through

Section 10(23FBA) + 115UB (ITA 1961) → 10(23FCA) + 397 (ITA 2025)

Mapping type: splitConfidence: KB-unverifiedAs of: 2026-08-04
Section comparison
ITA 1961ITA 2025
10(23FBA) + 115UB
AIF Cat I/II pass-through
10(23FCA) + 397

Dataset note: KB marks secondary-source only

KB marks secondary-source only

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