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§ 301. Distributions of property
§ 302. Distributions in redemption of stock
§ 303. Distributions in redemption of stock to pay death taxes
§ 304. Redemption through use of related corporations
§ 305. Distributions of stock and stock rights
§ 306. Dispositions of certain stock
§ 307. Basis of stock and stock rights acquired in distributions
Subpart A—Effects on Recipients
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