U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter N › Part IV › Subpart B

26 U.S. Code Part IV, Subpart B - Treatment of Distributions to Shareholders

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Sec. 995. Taxation of DISC income to shareholders. 996. Rules for allocation in the case of distributions and losses. 997. Special subchapter C rules.

 

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