26 USC tA - DISTRIBUTIONS BY CORPORATIONS

United States Code

U.S. Code most recently checked for updates: Jan 20, 2025

Subpart A [§ 301 - § 307] - Effects on Recipients

Subpart B [§ 311 - § 312] - Effects on Corporation

Subpart C [§ 316 - § 318] - Definitions; Constructive Ownership of Stock