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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter E — Accounting Periods and Methods of Accounting
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Part II — Methods of Accounting
‹
Pt. I
Accounting Periods
Pt. III
Adjustments
›
Part II — Methods of Accounting
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Subpt. A
Methods of Accounting in General
§§446 to 448
Subpt. B
Taxable Year for Which Items of Gross Income Included
§§451 to 460
Subpt. C
Taxable Year for Which Deductions Taken
§§461 to 470
Subpt. D
Inventories
§§471 to 475
‹
Pt. I
Accounting Periods
Pt. III
Adjustments
›
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