26 USC Subtitle A, CHAPTER 1, Subchapter C, PART II: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter C, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART II-CORPORATE LIQUIDATIONS
Jump To: MiscellaneousAmendments

PART II-CORPORATE LIQUIDATIONS

Subpart
A.
Effects on recipients.
B.
Effects on corporation.
[C.
Repealed.]
D.
Definition and special rule.

        

Editorial Notes

Amendments

2003- Pub. L. 108–27, title III, §302(e)(4)(B)(iii), May 28, 2003, 117 Stat. 764 , struck out item for subpart C "Collapsible corporations".

1982- Pub. L. 97–248, title II, §222(e)(8)(B), Sept. 3, 1982, 96 Stat. 481 , inserted "and special rule" in item for subpart D.

1976- Pub. L. 94–455, title XIX, §1901(b)(12)(B), Oct. 4, 1976, 90 Stat. 1795 , struck out in table of subparts for part II of subchapter C of chapter 1 in subpart (C) "; foreign personal holding companies" after "corporations".