There is a newer version of the US Code
2013 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter C - Corporate Distributions and Adjustments (§§ 301 - 395)
Part I - DISTRIBUTIONS BY CORPORATIONS (§§ 301 - 318)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter C - Corporate Distributions and Adjustments PART I - DISTRIBUTIONS BY CORPORATIONS |
Contains | sections 301 to 318 |
Date | 2013 |
Laws in Effect as of Date | January 16, 2014 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Subpart A - Effects on Recipients (§§ 301 - 307)
- Table Of Contents
- Section 301 - Distributions of property
- Section 302 - Distributions in redemption of stock
- Section 303 - Distributions in redemption of stock to pay death taxes
- Section 304 - Redemption through use of related corporations
- Section 305 - Distributions of stock and stock rights
- Section 306 - Dispositions of certain stock
- Section 307 - Basis of stock and stock rights acquired in distributions
- Subpart B - Effects on Corporation (§§ 311 - 312)
- Subpart C - Definitions; Constructive Ownership of Stock (§§ 316 - 318)
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