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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter C. Corporate Distributions and Adjustments |
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Part I. DISTRIBUTIONS BY CORPORATIONS |
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SubPart A. Effects on Recipients |
| § 301. Distributions of property |
| § 302. Distributions in redemption of stock |
| § 303. Distributions in redemption of stock to pay death taxes |
| § 304. Redemption through use of related corporations |
| § 305. Distributions of stock and stock rights |
| § 306. Dispositions of certain stock |
| § 307. Basis of stock and stock rights acquired in distributions |