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IRC

   Also found in: Dictionary/thesaurus, Acronyms, Encyclopedia, Wikipedia, Hutchinson 0.06 sec.
IRC
inspiratory reserve capacity.


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The IRC is comprised of organizations representing industrial byproducts.
IRC section 267(a)(2) prevents related taxpayers that use different accounting methods from taking a current deduction on one hand but deferring income recognition on the other.
The deduction is premised on domestic production gross receipts (DPGR), as defined in IRC Sec.
 
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