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LII
U.S. Code
Title 26
Subtitle A
CHAPTER 1
Subchapter N
PART IV
Subpart B
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26 U.S. Code Subtitle A Chapter 1 Subchapter N Part IV Subpart B - Treatment of Distributions to Shareholders
U.S. Code
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§ 995. Taxation of DISC income to shareholders
§ 996. Rules for allocation in the case of distributions and losses
§ 997. Special subchapter C rules
