Adjustments to active earnings and profits. For purposes of applying para- graph (c) (1) or (2) of this section to a distribution, the active earnings and profits of a corporation shall be re- duced by the amount of any prior dis- tribution properly treated as attrib- utable to active earnings and profits from the same taxable year.
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Samples: www.govinfo.gov, www.govinfo.gov, www.govinfo.gov
