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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 III
26 USC Part III
CORPORATE ORGANIZATIONS AND REORGANIZATIONS
October 30, 2020
Subpart
A
Corporate Organizations
Subpart
B
Effects on Shareholders and Security Holders
Subpart
C
Effects on Corporations
Subpart
D
Special Rule; Definitions
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