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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter G
Part II
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Part II: PERSONAL HOLDING COMPANIES
Section 541: Imposition of personal holding company tax
Section 542: Definition of personal holding company
Section 543: Personal holding company income
Section 544: Rules for determining stock ownership
Section 545: Undistributed personal holding company income
Section 546: Income not placed on annual basis
Section 547: Deduction for deficiency dividends