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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 XI. SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS |
| § 291. Special rules relating to corporate preference items |
Amendments
1982—Pub. L. 97–248, title II, § 204(a),