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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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Part I — Income Averaging
Pt. II
Mitigation of Effect of Limitations and Other Provisions
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Part I — Income Averaging
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§1301
Averaging of farm income
Pt. II
Mitigation of Effect of Limitations and Other Provisions
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