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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 D — Special Rule; Definitions
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Subpt. C
Effects on Corporations
Subpart D — Special Rule; Definitions
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§367
Foreign corporations
§368
Definitions relating to corporate reorganizations
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Subpt. C
Effects on Corporations
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