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Chapter 1
Subchapter C
Part III
Subpart C
Effects on Corporations
361
Nonrecognition of gain or loss to corporations; treatment of distributions
362
Basis to corporations
363
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]
Repealed