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PART IV⁠—DOMESTIC INTERNATIONAL SALES CORPORATIONS — Front Matter

SubpartSec.1
A.Treatment of qualifying corporations991
B.Treatment of distributions to shareholders995

Miscellaneous

1971⁠—Pub. L. 92-178, title V, § 501, Dec. 10, 1971, 85 Stat. 535, added part IV to subchapter N of chapter 1.

1 Section numbers editorially supplied.