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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter C
Part I
Subpart A
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Subpart A: Effects on Recipients
Section 301: Distributions of property
Section 302: Distributions in redemption of stock
Section 303: Distributions in redemption of stock to pay death taxes
Section 304: Redemption through use of related corporations
Section 305: Distributions of stock and stock rights
Section 306: Dispositions of certain stock
Section 307: Basis of stock and stock rights acquired in distributions