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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 II
METHODS OF ACCOUNTING
subpart B
Taxable Year for Which Items of Gross Income Included
§ 453C
Repealed.
View all text of Subpart B [§ 451 - § 460]
The current section is repealed!
