§306. Dispositions of certain stock — Inbound Citations
26 U.S.C. § 306
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 306 as a whole
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(2) Of section 306 stock, see section 306.
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(3) section 306(b)(1)(A) (relating to disposition of section 306 stock);
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(f) Notwithstanding any other provision of this section, to the extent that any of the other property (or money) is received in exchange for section 306 stock, an amount equal to the fair market value of such other property (or the amount of such money) shall be treated as a distribution of property to which section 301 applies.
Citations to §306(b)(1)(A)
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(3) section 306(b)(1)(A) (relating to disposition of section 306 stock);