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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 D
Special Rule; Definitions
Subpart D. Special Rule; Definitions
§ 367
- Foreign corporations
§ 368
- Definitions relating to corporate reorganizations
