CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter C— Corporate Distributions and Adjustments›[PART IV— REPEALED]
§ 373. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
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