SubPart A. Effects on Recipients, Part II. CORPORATE LIQUIDATIONS, SubChapter C. Corporate Distributions and Adjustments, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

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 II. CORPORATE LIQUIDATIONS

SubPart A. Effects on Recipients

§ 331. Gain or loss to shareholders in corporate liquidations

§ 332. Complete liquidations of subsidiaries

§ 333. Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273

§ 334. Basis of property received in liquidations

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”.