26 USC Subtitle A, CHAPTER 1, Subchapter C, PART I, Subpart A: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter C, PART I, Subpart A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART I-DISTRIBUTIONS BY CORPORATIONSSubpart A-Effects on Recipients

Subpart A-Effects on Recipients

Sec.
301.
Distributions of property.
302.
Distributions in redemption of stock.
303.
Distributions in redemption of stock to pay death taxes.
304.
Redemption through use of related corporations.
305.
Distributions of stock and stock rights.
306.
Dispositions of certain stock.
307.
Basis of stock and stock rights acquired in distributions.