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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter C > PART II > Subpart A

Subpart A—Effects on Recipients

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  • § 331. Gain or loss to shareholders in corporate liquidations
  • § 332. Complete liquidations of subsidiaries
  • [§ 333. Repealed.]
  • § 334. Basis of property received in liquidations
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