---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Corporate Distributions and Adjustments"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schC"
sections_count: 43
---

# Subchapter C — Corporate Distributions and Adjustments

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Distributions by Corporations](/usc/26/stA-ch1-schC-ptI.md)
- [Part II — Corporate Liquidations](/usc/26/stA-ch1-schC-ptII.md)
- [Part III — Corporate Organizations and Reorganizations](/usc/26/stA-ch1-schC-ptIII.md)
- [Part IV — Repealed](/usc/26/stA-ch1-schC-ptIV.md)
- [Part V — Carryovers](/usc/26/stA-ch1-schC-ptV.md)
- [Part VI — Treatment of Certain Corporate Interests as Stock or Indebtedness](/usc/26/stA-ch1-schC-ptVI.md)
- [Part VII — Repealed](/usc/26/stA-ch1-schC-ptVII.md)