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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 G
Part I [§ 531 - § 537] - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
Part II [§ 541 - § 547] - PERSONAL HOLDING COMPANIES
Part III [§ 551 - § 558] - REPEALED]
Part IV [§ 561 - § 565] - DEDUCTION FOR DIVIDENDS PAID
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