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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter G

Subchapter G—Corporations Used to Avoid Income Tax on Shareholders

  • PART I—CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
  • PART II—PERSONAL HOLDING COMPANIES
  • [PART III—REPEALED]
  • PART IV—DEDUCTION FOR DIVIDENDS PAID

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