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

Sec.
331.
Gain or loss to shareholder in corporate liquidations.
332.
Complete liquidations of subsidiaries.
[333.
Repealed.]
334.
Basis of property received in liquidations.

        

Editorial Notes

Amendments

1986- Pub. L. 99–514, title VI, §631(e)(16), Oct. 22, 1986, 100 Stat. 2275 , struck out item 333 "Election as to recognition of gain in certain liquidations".