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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter C
Part I
Subpart A [§ 301 - § 307] - Effects on Recipients
Subpart B [§ 311 - § 312] - Effects on Corporation
Subpart C [§ 316 - § 318] - Definitions; Constructive Ownership of Stock
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