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  • Sec.  551. Foreign personal holding company income taxed to United States shareholders.
  • Sec.  552. Definition of foreign personal holding company.
  • Sec.  553. Foreign personal holding company income.
  • Sec.  554. Stock ownership.
  • Sec.  555. Gross income of foreign personal holding companies.
  • Sec.  556. Undistributed foreign personal holding company income.
  • Sec.  557. Income not placed on annual basis.
  • Sec.  558. Returns of officers, directors, and shareholders of foreign personal holding companies.
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(Last updated May 8, 2002)