There is a newer version
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2020 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter C - Corporate Distributions and Adjustments
United States Code, 2018 Edition, Supplement 2, 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 |
sections 301 to 395 |
2020 |
January 13, 2021 |
No |
standard |
- Table of Contents
- Front Matter
- Part I - Distributions by Corporations (Sections 301 - 318)
- Part II - Corporate Liquidations (Sections 331 - 346)
- Part III - Corporate Organizations and Reorganizations (Sections 351 - 368)
- Part IV - Repealed (Sections 370 - 374)
- Part V - Carryovers (Sections 381 - 384)
- Part VI - Treatment of Certain Corporate Interests as Stock or Indebtedness (Sections 385 - 385)
- Part VII - Repealed (Sections 386 - 395)
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