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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 II — Corporate Liquidations
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Subpart B — Effects on Corporation
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Subpt. A
Effects on Recipients
Subpt. C
Repealed
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Subpart B — Effects on Corporation
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§336
Gain or loss recognized on property distributed in complete liquidation
§337
Nonrecognition for property distributed to parent in complete liquidation of subsidiary
§338
Certain stock purchases treated as asset acquisitions
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Subpt. A
Effects on Recipients
Subpt. C
Repealed
›
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