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)
View Metadata
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 |
| Contains | sections 301 to 395 |
| Date | 2013 |
| Laws in Effect as of Date | January 16, 2014 |
| Positive Law | No |
| Disposition | standard |
- Table Of Contents
- Front Matter
- Part I - DISTRIBUTIONS BY CORPORATIONS (§§ 301 - 318)
- Part II - CORPORATE LIQUIDATIONS (§§ 331 - 346)
- Part III - CORPORATE ORGANIZATIONS AND REORGANIZATIONS (§§ 351 - 368)
- Part IV - REPEALED (§§ 370 - 374)
- Part V - CARRYOVERS (§§ 381 - 384)
- Table Of Contents
- Front Matter
- Section 381 - Carryovers in certain corporate acquisitions
- Section 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change
- Section 383 - Special limitations on certain excess credits, etc.
- Section 384 - Limitation on use of preacquisition losses to offset built-in gains
- Part VI - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS (§§ 385)
- Part VII - REPEALED (§§ 386 - 395)
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
