 |
United States Code (Last Updated: May 24, 2014) |
 |
Title 26. INTERNAL REVENUE CODE |
|
|
SubTitle A. Income Taxes |
|
|
Chapter 1. NORMAL TAXES AND SURTAXES |
|
|
SubChapter C. Corporate Distributions and Adjustments |
|
|
Part I. DISTRIBUTIONS BY CORPORATIONS |
|
|
SubPart B. Effects on Corporation |
| § 311. Taxability of corporation on distribution |
| § 312. Effect on earnings and profits |