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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 Q — Readjustment of Tax Between Years and Special Limitations
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Subch. P
Capital Gains and Losses
Subch. R
Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
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Subchapter Q — Readjustment of Tax Between Years and Special Limitations
Search Subchapter Q full text →
Pt. I
Income Averaging
§1301
Pt. II
Mitigation of Effect of Limitations and Other Provisions
§§1311 to 1315
Pt. III
Repealed
§1321
Pt. IV
Repealed
§1331...1337
Pt. V
Claim of Right
§§1341 to 1342
Pt. VI
Repealed
§§1346 to 1348
Pt. VII
Recoveries of Foreign Expropriation Losses
§1351
‹
Subch. P
Capital Gains and Losses
Subch. R
Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
›
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