26 U.S.C., Title 26, Subtitle A, Chapter 1, Subchapter U, Part III, Subpart B | uscode.io

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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter U
Part III
Subpart B

Subpart B: Additional Expensing

Section 1397A: Increase in expensing under section 179

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