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title 26
Internal Revenue
chapter I-i11
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 4
controlled foreign corporations
§ 1.963-1
[Reserved]
View all text of Subjgrp 4 [§ 1.951-1 - § 1.965-9]
§ 1.963-1 - [Reserved]