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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter C
Part II
Subpart A
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Subpart A: Effects on Recipients
Section 331: Gain or loss to shareholder in corporate liquidations
Section 332: Complete liquidations of subsidiaries
[Section 333: Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
Section 334: Basis of property received in liquidations