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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 C — Definitions; Constructive Ownership of Stock
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Subpt. B
Effects on Corporation
Subpart C — Definitions; Constructive Ownership of Stock
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§316
Dividend defined
§317
Other definitions
§318
Constructive ownership of stock
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Subpt. B
Effects on Corporation
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