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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter E
Part II
Subpart D
§ 471. General rule for inventories
§ 472. Last-in, first-out inventories
§ 473. Qualified liquidations of LIFO inventories
§ 474. Simplified dollar-value LIFO method for certain small businesses
§ 475. Mark to market accounting method for dealers in securities
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