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LII
U.S. Code
Title 26
Subtitle A
CHAPTER 1
Subchapter C
PART I
Subpart B
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26 U.S. Code Subtitle A Chapter 1 Subchapter C Part I Subpart B - Effects on Corporation
U.S. Code
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§ 311. Taxability of corporation on distribution
§ 312. Effect on earnings and profits
