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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 II
Subpart A [§ 331 - § 334] - Effects on Recipients
Subpart B [§ 336 - § 338] - Effects on Corporation
Subpart C [§ 341 - § 342] - Repealed]
Subpart D [§ 346 - § 346] - Definition and Special Rule
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