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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter P
Capital Gains and Losses
part VI
TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
subpart A
Interest on Tax Deferral
Subpart A. Interest on Tax Deferral
§ 1291
- Interest on tax deferral