26 USC 482
§ 482 - Allocation of income and deductions among taxpayers
- § 482 - Allocation of income and deductions among taxpayers
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter E— Accounting Periods and Methods of Accounting
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 1986 Amendment
- Regulations
- Savings Provision
- Study of Application and Administration of This Section
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