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§ 541. Imposition of personal holding company tax
§ 542. Definition of personal holding company
§ 543. Personal holding company income
§ 544. Rules for determining stock ownership
§ 545. Undistributed personal holding company income
§ 546. Income not placed on annual basis
§ 547. Deduction for deficiency dividends
PART II—PERSONAL HOLDING COMPANIES
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