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26 U.S.C. § 5432
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Nearby current sections
- § 5417 — Pilot brewing plants
- § 5418 — Beer imported in bulk
- § 542 — Definition of personal holding company
- § 543 — Personal holding company income
- § 544 — Rules for determining stock ownership
- § 545 — Undistributed personal holding company income
- § 546 — Income not placed on annual basis
- § 547 — Deduction for deficiency dividends