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Corporate Distributions and Adjustments
Law
USC 26
Internal Revenue Code
Income Taxes
NORMAL TAXES AND SURTAXES
Corporate Distributions and Adjustments
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Part
I
DISTRIBUTIONS BY CORPORATIONS
Part
II
CORPORATE LIQUIDATIONS
Part
III
CORPORATE ORGANIZATIONS AND REORGANIZATIONS
Part
V
CARRYOVERS
Part
VI
TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS