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CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter N— Tax Based on Income From Sources Within or Without the United States›PART IV— DOMESTIC INTERNATIONAL SALES CORPORATIONS

Subpart B— Treatment of Distributions to Shareholders

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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