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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter E
Accounting Periods and Methods of Accounting
part III
ADJUSTMENTS
Part III. ADJUSTMENTS
§ 481
- Adjustments required by changes in method of accounting
§ 482
- Allocation of income and deductions among taxpayers
§ 483
- Interest on certain deferred payments
