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title 26
Internal Revenue
chapter I-i4
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 12
effects on corporation
§ 1.367a-5
[Reserved]
View all text of Subjgrp 12 [§ 1.361-1 - § 1.367(e)-2]
§ 1.367(a)-5 - [Reserved]