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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter N
Tax Based on Income From Sources Within or Without the United States
part IV
DOMESTIC INTERNATIONAL SALES CORPORATIONS
subpart B
Treatment of Distributions to Shareholders
Subpart B. Treatment of Distributions to Shareholders
§ 995
- Taxation of DISC income to shareholders
§ 996
- Rules for allocation in the case of distributions and losses
§ 997
- Special subchapter C rules
