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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 B
§ 336. Gain or loss recognized on property distributed in complete liquidation
§ 337. Nonrecognition for property distributed to parent in complete liquidation of subsidiary
§ 338. Certain stock purchases treated as asset acquisitions
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