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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 II — Mitigation of Effect of Limitations and Other Provisions
‹
Pt. I
Income Averaging
Pt. III
Repealed
›
Part II — Mitigation of Effect of Limitations and Other Provisions
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§1311
Correction of error
§1312
Circumstances of adjustment
§1313
Definitions
§1314
Amount and method of adjustment
§1315
Repealed.
‹
Pt. I
Income Averaging
Pt. III
Repealed
›
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