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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
Part III - CORPORATE ORGANIZATIONS AND REORGANIZATIONS
26 USC Subpart D
26 USC Subpart D
Special Rule; Definitions
October 30, 2020
§
367
Foreign corporations
§
368
Definitions relating to corporate reorganizations
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