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26 U.S.C. § 42

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26 U.S.C. § 42
Parent Document
26 U.S.C. § 42

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An allocation meets the requirements of this subparagraph if such allocation is made not later than the close of the calendar year in which ends the taxable year to which it will 1st apply but only to the extent the amount of such allocation does not exceed the limitation under clause (ii).