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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 D — Definition and Special Rule
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Subpt. C
Repealed
Subpart D — Definition and Special Rule
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§346
Definition and special rule
‹
Subpt. C
Repealed
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