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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter C
Corporate Distributions and Adjustments
part III
CORPORATE ORGANIZATIONS AND REORGANIZATIONS
subpart C
Effects on Corporations
Subpart C. Effects on Corporations
§ 361
- Nonrecognition of gain or loss to corporations; treatment of distributions
§ 362
- Basis to corporations
§ 363
- Repealed.
