Sections
- Subtitle a - Income Taxes .
- Subtitle b - Estate and Gift Taxes .
- Subtitle C - Employment Taxes .
- Subtitle D - Miscellaneous Excise Taxes .
- Subtitle e - Alcohol, Tobacco, and Certain Other Excise Taxes .
- Subtitle f - Procedure and Administration .
- Subtitle g - the Joint Committee on Taxation .
- Subtitle h - Financing of Presidential Election Campaigns .
- Subtitle I - Trust Fund Code .
- Subtitle j - Coal Industry Health Benefits .
- Subtitle k - Group Health Plan Requirements .
Subtitle a - Income Taxes .
Chapter 1 - Normal Taxes and Surtaxes .
Subchapter C - Corporate Distributions and Adjustments .
Part I - Distributions by Corporations .
Subpart a - Effects on Recipients .
26 USC 304 - Sec. 304. Redemption through use of related corporations
26 USC 305 - Sec. 305. Distributions of stock and stock rights
26 USC 306 - Sec. 306. Dispositions of certain stock
26 USC 307 - Sec. 307. Basis of stock and stock rights acquired in distributions
Subpart b - Effects on Corporation .
26 USC 311 - Sec. 311. Taxability of corporation on distribution
26 USC 312 - Sec. 312. Effect on earnings and profits
Subpart C - Definitions; Constructive Ownership of Stock .
26 USC 316 - Sec. 316. Dividend defined
26 USC 317 - Sec. 317. Other definitions
26 USC 318 - Sec. 318. Constructive ownership of stock
Part II - Corporate Liquidations .
Subpart a - Effects on Recipients .
26 USC 331 - Sec. 331. Gain or loss to shareholders in corporate liquidations
26 USC 332 - Sec. 332. Complete liquidations of subsidiaries
26 USC 334 - Sec. 334. Basis of property received in liquidations
Subpart b - Effects on Corporation .
26 USC 336 - Sec. 336. Gain or loss recognized on property distributed in complete liquidation
26 USC 338 - Sec. 338. Certain stock purchases treated as asset acquisitions
Subpart C - Collapsible Corporations .
26 USC 341 - Sec. 341. Collapsible corporations
Subpart D - Definition and Special Rule .
26 USC 346 - Sec. 346. Definition and special rule
Part III - Corporate Organizations and Reorganizations .
Subpart a - Corporate Organizations .
26 USC 351 - Sec. 351. Transfer to corporation controlled by transferor
Subpart b - Effects on Shareholders and Security Holders .
26 USC 354 - Sec. 354. Exchanges of stock and securities in certain reorganizations
26 USC 355 - Sec. 355. Distribution of stock and securities of a controlled corporation
26 USC 356 - Sec. 356. Receipt of additional consideration
26 USC 357 - Sec. 357. Assumption of liability
26 USC 358 - Sec. 358. Basis to distributees
Subpart C - Effects on Corporation .
26 USC 361 - Sec. 361. Nonrecognition of gain or loss to corporations; treatment of distributions
26 USC 362 - Sec. 362. Basis to corporations
Subpart D - Special Rule; Definitions .
26 USC 367 - Sec. 367. Foreign corporations
26 USC 368 - Sec. 368. Definitions relating to corporate reorganizations
