Subpart B - Treatment of Distributions to Shareholders
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Subpart B - Treatment of Distributions to Shareholders
26 USC 995 - Taxation of DISC income to shareholders
26 USC 996 - Rules for allocation in the case of distributions and losses
26 USC 997 - Special subchapter C rules
‹ 26 USC 994 - Inter-company pricing rules
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26 USC 995 - Taxation of DISC income to shareholders ›
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