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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 Q. Readjustment of Tax Between Years and Special Limitations |
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Part VII. RECOVERIES OF FOREIGN EXPROPRIATION LOSSES |
| § 1351. Treatment of recoveries of foreign expropriation losses |