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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter B. Computation of Taxable Income |
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Part X. TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS |
| § 281. Terminal railroad corporations and their shareholders |
Amendments
1962—Pub. L. 87–870, § 1(a),