26 USC Subtitle A, CHAPTER 1, Subchapter C, PART III, Subpart D: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter C, PART III, Subpart D: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONSSubpart D-Special Rule; Definitions

Subpart D-Special Rule; Definitions

Sec.
367.
Foreign corporations.
368.
Definitions relating to corporate reorganizations.