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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 III — Adjustments
‹
Pt. II
Methods of Accounting
Part III — Adjustments
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§481
Adjustments required by changes in method of accounting
§482
Allocation of income and deductions among taxpayers
§483
Interest on certain deferred payments
‹
Pt. II
Methods of Accounting
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