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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter C > PART VI
NOTES:
Sec.
385.
Treatment of certain interests in corporations as stock or indebtedness.
Amendments
1969—Pub. L. 91–172, title IV, § 415(a), Dec. 30, 1969, 83 Stat. 613, added part heading and analysis of sections.
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