26 USC tA - Corporate Distributions and Adjustments

United States Code

U.S. Code most recently checked for updates: Mar 20, 2023

Part I [§ 301 - § 318] - DISTRIBUTIONS BY CORPORATIONS

Part II [§ 331 - § 346] - CORPORATE LIQUIDATIONS

Part III [§ 351 - § 368] - CORPORATE ORGANIZATIONS AND REORGANIZATIONS

Part IV [§ 370 - § 374] - REPEALED]

Part V [§ 381 - § 384] - CARRYOVERS

Part VI [§ 385 - § 385] - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS

Part VII [§ 386 - § 395] - REPEALED]