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U.S. Code as of:
01/19/04
Section 627. State taxation
Any corporation organized under the provisions of this subchapter
shall be subject to tax by the State within which its home office
is located in the same manner and to the same extent as other
corporations organized under the laws of that State which are
transacting a similar character of business. The shares of stock in
such corporation shall also be subject to tax as the personal
property of the owners or holders thereof in the same manner and to
the same extent as the shares of stock in similar State
corporations.
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