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26 U.S.C. § 1603
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Nearby current sections
- § 1561 — Limitation on accumulated earnings credit in the case of certain controlled corporations
- § 1562 — Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600]
- § 1563 — Definitions and special rules
- § 1564 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521]
- § 161 — Allowance of deductions
- § 162 — Trade or business expenses
- § 163 — Interest
- § 164 — Taxes