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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 B — Effects on Shareholders and Security Holders
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Subpt. A
Corporate Organizations
Subpt. C
Effects on Corporations
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Subpart B — Effects on Shareholders and Security Holders
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§354
Exchanges of stock and securities in certain reorganizations
§355
Distribution of stock and securities of a controlled corporation
§356
Receipt of additional consideration
§357
Assumption of liability
§358
Basis to distributees
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Subpt. A
Corporate Organizations
Subpt. C
Effects on Corporations
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