There is a newer version
of
this Subpart
2017 US Code
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
Subpart A - Effects on Recipients
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 Subpart A - Effects on Recipients |
| sections 301 to 307 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
- Table of Contents
- Sec. 301 - Distributions of property
- Sec. 302 - Distributions in redemption of stock
- Sec. 303 - Distributions in redemption of stock to pay death taxes
- Sec. 304 - Redemption through use of related corporations
- Sec. 305 - Distributions of stock and stock rights
- Sec. 306 - Dispositions of certain stock
- Sec. 307 - Basis of stock and stock rights acquired in distributions
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