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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 6 — Consolidated Returns
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Subchapter B — Related Rules
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Subch. A
Returns and Payment of Tax
Subchapter B — Related Rules
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Pt. I
In General
§§1551 to 1552
Pt. II
Certain Controlled Corporations
§§1561 to 1564
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Subch. A
Returns and Payment of Tax
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