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  1. LII
  2. U.S. Code
  3. Title 26. INTERNAL REVENUE CODE
  4. Subtitle A. Income Taxes
  5. Chapter 1. NORMAL TAXES AND SURTAXES
  6. Subchapter N. Tax Based on Income From Sources Within or Without the United States
  7. Part IV. DOMESTIC INTERNATIONAL SALES CORPORATIONS
  8. Subpart B. Treatment of Distributions to Shareholders

26 U.S. Code Subpart B— Treatment of Distributions to Shareholders

  • U.S. Code
  • Notes
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  1. § 995. Taxation of DISC income to shareholders
  2. § 996. Rules for allocation in the case of distributions and losses
  3. § 997. Special subchapter C rules

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