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26 U.S.C. § 4722
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Nearby current sections
- § 470 — Limitation on deductions allocable to property used by governments or other tax-exempt entities
- § 4701 — Tax on issuer of registration-required obligation not in registered form
- § 471 — General rule for inventories
- § 472 — Last-in, first-out inventories
- § 473 — Qualified liquidations of LIFO inventories
- § 474 — Simplified dollar-value LIFO method for certain small businesses
- § 475 — Mark to market accounting method for dealers in securities
- § 48 — Energy credit