Section 2
SEC. 2. Subparagraphs (A) and (B) of paragraph (c) of Section 45 of the National Internal Revenue Code of. 1977, as amended, are hereby renumbered as Subparagraphs (1) and (2), respectively.
SEC. 2. Subparagraphs (A) and (B) of paragraph (c) of Section 45 of the National Internal Revenue Code of. 1977, as amended, are hereby renumbered as Subparagraphs (1) and (2), respectively.
CitationBP 37 Section 2 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).