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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter G—Corporations U...
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PART II—PERSONAL HOLDING COMPANIES (§§ 541 – 547)
PART II—PERSONAL HOLDING COMPANIES (§§ 541 – 547)
§ 541. Imposition of personal holding company tax
§ 542. Definition of personal holding company
§ 543. Personal holding company income
§ 544. Rules for determining stock ownership
§ 545. Undistributed personal holding company income
§ 546. Income not placed on annual basis
§ 547. Deduction for deficiency dividends