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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 K — Partners and Partnerships
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Part III — Definitions
‹
Pt. II
Contributions, Distributions, and Transfers
Pt. IV
Repealed
›
Part III — Definitions
Search Part III full text →
§761
Terms defined
‹
Pt. II
Contributions, Distributions, and Transfers
Pt. IV
Repealed
›
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