Full text
For the purpose of this section, a distribution by a particular corporation that is received by a taxpayer is an eligible distribution if
For the purpose of this section, a distribution by a particular corporation that is received by a taxpayer is an eligible distribution if
For the purpose of this section, a distribution by a particular corporation that is received by a taxpayer is an eligible distribution if
For the purposes of this section and Part XI, a distribution by a particular corporation that is received by a taxpayer is an eligible distribution if