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 D. Definition and Special Rule |
§ 346. Definition and special rule |
Amendments
1982—Pub. L. 97–248, title II, § 222(e)(8)(A),