26 USC Subtitle A, CHAPTER 1, Subchapter C, PART I, Subpart C: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter C, PART I, Subpart C: 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 C-Definitions; Constructive Ownership of Stock

Subpart C-Definitions; Constructive Ownership of Stock

Sec.
316.
Dividend defined.
317.
Other definitions.
318.
Constructive ownership of stock.