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Effects on Recipients | Midpage
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United States Code
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Chapter 1
Subchapter C
Part I
Subpart A
Effects on Recipients
301
Distributions of property
302
Distributions in redemption of stock
303
Distributions in redemption of stock to pay death taxes
304
Redemption through use of related corporations
305
Distributions of stock and stock rights
306
Dispositions of certain stock
307
Basis of stock and stock rights acquired in distributions