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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
Subchapter C - Corporate Distributions and Adjustments
26 USC Part I
26 USC Part I
DISTRIBUTIONS BY CORPORATIONS
October 30, 2020
Subpart
A
Effects on Recipients
Subpart
B
Effects on Corporation
Subpart
C
Definitions; Constructive Ownership of Stock
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