Part I.
Internal Revenue Bulletin 2019-20 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 1368.— Distributions
26 CFR 1.1368-1: Distributions by S corporations (Also: §§ 301, 302, 1362, 1367, 1371, 1377, 26 CFR 1.1368-2)
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