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Chapter 1
Subchapter C
Part II
Subpart A
Effects on Recipients
331
Gain or loss to shareholder in corporate liquidations
332
Complete liquidations of subsidiaries
333
Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
Repealed
334
Basis of property received in liquidations