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Subpart C - Definitions; Constructive Ownership of Stock

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Subpart C - Definitions; Constructive Ownership of Stock

  • 26 USC 316 - Dividend defined
  • 26 USC 317 - Other definitions
  • 26 USC 318 - Constructive ownership of stock
‹ 26 USC 312 - Effect on earnings and profits up 26 USC 316 - Dividend defined ›
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