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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 I
DISTRIBUTIONS BY CORPORATIONS
subpart C
Definitions; Constructive Ownership of Stock
Subpart C. Definitions; Constructive Ownership of Stock
§ 316
- Dividend defined
§ 317
- Other definitions
§ 318
- Constructive ownership of stock
