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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter C — Corporate Distributions and Adjustments
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Part I — Distributions by Corporations
Pt. II
Corporate Liquidations
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Part I — Distributions by Corporations
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Subpt. A
Effects on Recipients
§§301 to 307
Subpt. B
Effects on Corporation
§§311 to 312
Subpt. C
Definitions; Constructive Ownership of Stock
§§316 to 318
Pt. II
Corporate Liquidations
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