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United States Code
Title 26
A
Chapter 1
Subchapter E
Part III
Adjustments
PART III— ADJUSTMENTS
Editorial Notes
Amendments
1964—
Pub. L. 88–272, title II, § 224(b)
,
Feb. 26, 1964
,
78 Stat. 79
, added item 483.
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481
Adjustments required by changes in method of accounting
482
Allocation of income and deductions among taxpayers
483
Interest on certain deferred payments