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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 C. Corporate Distributions and Adjustments |
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Part III. CORPORATE ORGANIZATIONS AND REORGANIZATIONS |
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SubPart A. Corporate Organizations |
| § 351. Transfer to corporation controlled by transferor |