26 USC tA - Corporate Distributions and Adjustments

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U.S Code last checked for updates: May 14, 2025

All TitlesTitle 26Subtitle AChapter 1Subchapter C

Part I [§ 301 - § 318] - DISTRIBUTIONS BY CORPORATIONS

Part II [§ 331 - § 346] - CORPORATE LIQUIDATIONS

Part III [§ 351 - § 368] - CORPORATE ORGANIZATIONS AND REORGANIZATIONS

Part IV [§ 370 - § 374] - REPEALED]

Part V [§ 381 - § 384] - CARRYOVERS

Part VI [§ 385 - § 385] - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS

Part VII [§ 386 - § 395] - REPEALED]

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