§336. Gain or loss recognized on property distributed in complete liquidation — Inbound Citations
26 U.S.C. § 336
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 336 as a whole
-
(1) If—(A) a corporation is liquidated in a liquidation to which section 332 applies, and(B) on the date of the adoption of the plan of liquidation, such corporation was indebted to the 80-percent distributee,for purposes of this section and section 336, any transfer of property to the 80-percent distributee in satisfaction of such indebtedness shall be treated as a distribution to such distributee in such liquidation.
-
(2) makes a distribution described in section 336 to a person who is not a United States person,
Citations to §336(a)
-
(3) Sections 311 and 336(a) shall not apply to any distribution referred to in paragraph (1).
Citations to §336(b)
-
(2) Rules similar to the rules of section 336(b) shall apply for purposes of this subsection.