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26 U.S.C. § 4831
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Nearby current sections
- § 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
- § 48A — Qualifying advanced coal project credit
- § 48B — Qualifying gasification project credit
- § 48C — Qualifying advanced energy project credit
- § 48D — Advanced manufacturing investment credit