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U.S Code last checked for updates: May 13, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter C
Part III
Subpart A [§ 351 - § 351] - Corporate Organizations
Subpart B [§ 354 - § 358] - Effects on Shareholders and Security Holders
Subpart C [§ 361 - § 363] - Effects on Corporations
Subpart D [§ 367 - § 368] - Special Rule; Definitions
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