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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter C

Subchapter C—Corporate Distributions and Adjustments

  • PART I—DISTRIBUTIONS BY CORPORATIONS
  • PART II—CORPORATE LIQUIDATIONS
  • PART III—CORPORATE ORGANIZATIONS AND REORGANIZATIONS
  • [PART IV—REPEALED]
  • PART V—CARRYOVERS
  • PART VI—TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS
  • [PART VII—REPEALED]

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