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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 D — Inventories
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Subpt. C
Taxable Year for Which Deductions Taken
Subpart D — Inventories
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§471
General rule for inventories
§472
Last-in, first-out inventories
§473
Qualified liquidations of LIFO inventories
§474
Simplified dollar-value LIFO method for certain small businesses
§475
Mark to market accounting method for dealers in securities
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Subpt. C
Taxable Year for Which Deductions Taken
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