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United States Code

U.S. Code most recently checked for updates: Mar 25, 2023

All TitlesTitle 26Subtitle AChapter 1Subchapter E
Part I [§ 441 - § 444] - ACCOUNTING PERIODS
Part II [§ 446 - § 475] - METHODS OF ACCOUNTING
Part III [§ 481 - § 483] - ADJUSTMENTS
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