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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter C — Corporate Distributions and Adjustments
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Part I — Distributions by Corporations
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Subpart B — Effects on Corporation
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Subpt. A
Effects on Recipients
Subpt. C
Definitions; Constructive Ownership of Stock
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Subpart B — Effects on Corporation
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§311
Taxability of corporation on distribution
§312
Effect on earnings and profits
‹
Subpt. A
Effects on Recipients
Subpt. C
Definitions; Constructive Ownership of Stock
›
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