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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter E
Part II
Subpart D
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Subpart D: Inventories
Section 471: General rule for inventories
Section 472: Last-in, first-out inventories
Section 473: Qualified liquidations of LIFO inventories
Section 474: Simplified dollar-value LIFO method for certain small businesses
Section 475: Mark to market accounting method for dealers in securities