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26 U.S.C. § 4451
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Nearby current sections
- § 4423 — Inspection of books
- § 4424 — Disclosure of wagering tax information
- § 443 — Returns for a period of less than 12 months
- § 444 — Election of taxable year other than required taxable year
- § 446 — General rule for methods of accounting
- § 4461 — Imposition of tax
- § 4462 — Definitions and special rules
- § 447 — Method of accounting for corporations engaged in farming