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26 U.S.C. § 4761
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Nearby current sections
- § 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
- § 481 — Adjustments required by changes in method of accounting
- § 482 — Allocation of income and deductions among taxpayers
- § 483 — Interest on certain deferred payments