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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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Part II — Certain Controlled Corporations
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Pt. I
In General
Part II — Certain Controlled Corporations
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§1561
Limitation on accumulated earnings credit in the case of certain controlled corporations
§1562
Repealed.
§1563
Definitions and special rules
§1564
Repealed.
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Pt. I
In General
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