Sec. 554 Stock ownership [Repealed]
- Internal Revenue Code of 1986
- SUBTITLE A -- INCOME TAXES
- Chapter 1 -- Normal Taxes and Surtaxes
- Subchapter G -- Corporations Used to Avoid Income Tax on Shareholders
- Part III -- Foreign personal holding companies
History
[Repealed by Pub. L. 108-357, title IV, Sec. 413(a)(1), Oct. 22, 2004, 118 Stat. 1506.]
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