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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
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Subpart A — Methods of Accounting in General
Subpt. B
Taxable Year for Which Items of Gross Income Included
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Subpart A — Methods of Accounting in General
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§446
General rule for methods of accounting
§447
Method of accounting for corporations engaged in farming
§448
Limitation on use of cash method of accounting
Subpt. B
Taxable Year for Which Items of Gross Income Included
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