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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 III — Corporate Organizations and Reorganizations
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Subpart A — Corporate Organizations
Subpt. B
Effects on Shareholders and Security Holders
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Subpart A — Corporate Organizations
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§351
Transfer to corporation controlled by transferor
Subpt. B
Effects on Shareholders and Security Holders
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