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LII
U.S. Code
Title 26. INTERNAL REVENUE CODE
Subtitle A. Income Taxes
Chapter 1. NORMAL TAXES AND SURTAXES
Subchapter C. Corporate Distributions and Adjustments
Part I. DISTRIBUTIONS BY CORPORATIONS
Subpart B. Effects on Corporation
26 U.S. Code
Subpart B—
Effects on Corporation
U.S. Code
Notes
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§ 311. Taxability of corporation on distribution
§ 312. Effect on earnings and profits