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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 2
Effects on Recipients
§ 1.304-6
Amount constituting a dividend. [Reserved]
View all text of Subjgrp 2 [§ 1.301-1 - § 1.307-2]
§ 1.304-6 - Amount constituting a dividend. [Reserved]