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NOTES:


Part  I. Corporations improperly accumulating surplus.  II. Personal holding companies. [III. Repealed.] IV. Deduction for dividends paid.

Amendments

2004—Pub. L. 108–357, title IV, § 413(c)(31), Oct. 22, 2004, 118 Stat. 1509, struck out item for part III “Foreign personal holding companies”.


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