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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 III — Corporate Organizations and Reorganizations
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Pt. II
Corporate Liquidations
Pt. IV
Repealed
›
Part III — Corporate Organizations and Reorganizations
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Subpt. A
Corporate Organizations
§351
Subpt. B
Effects on Shareholders and Security Holders
§§354 to 358
Subpt. C
Effects on Corporations
§§361 to 363
Subpt. D
Special Rule; Definitions
§§367 to 368
‹
Pt. II
Corporate Liquidations
Pt. IV
Repealed
›
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