US Codex
U.S.C.
Legal Codes
United States Code
U.S.C.
Federal statutory law
Code of Federal Regulations
Coming soon
Federal administrative regulations
Notes
Notes
About
Privacy
MCP
…
/
United States Code
/
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
Subpt. B
Effects on Corporation
›
Subpart A — Effects on Recipients
Search Subpart A full text →
§331
Gain or loss to shareholder in corporate liquidations
§332
Complete liquidations of subsidiaries
§333
Repealed.
§334
Basis of property received in liquidations
Subpt. B
Effects on Corporation
›
Anchor to this provision
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation