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MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
Law
USC 26
Internal Revenue Code
Income Taxes
NORMAL TAXES AND SURTAXES
Readjustment of Tax Between Years and Special Limitations
MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
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Section
1311
Correction of error
Section
1312
Circumstances of adjustment
Section
1313
Definitions
Section
1314
Amount and method of adjustment