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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 C — Effects on Corporations
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Subpt. B
Effects on Shareholders and Security Holders
Subpt. D
Special Rule; Definitions
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Subpart C — Effects on Corporations
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§361
Nonrecognition of gain or loss to corporations; treatment of distributions
§362
Basis to corporations
§363
Repealed.
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Subpt. B
Effects on Shareholders and Security Holders
Subpt. D
Special Rule; Definitions
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