26 USC 331 - Gain or loss to shareholder in corporate liquidations

U.S Code last checked for updates: Feb 22, 2025

§ 331.

Gain or loss to shareholder in corporate liquidations

(a)

Distributions in complete liquidation treated as exchanges

(b)

Nonapplication of section 301

(c)

Cross reference

(Aug. 16, 1954, ch. 736, 68A Stat. 101; Pub. L. 88–272, title II, § 225(f)(2), Feb. 26, 1964, 78 Stat. 88; Pub. L. 94–455, title XIX, § 1901(b)(28)(A), Oct. 4, 1976, 90 Stat. 1799; Pub. L. 97–248, title II, § 222(a), (e)(1)(B), Sept. 3, 1982, 96 Stat. 478, 480; Pub. L. 115–141, div. U, title IV, § 401(a)(63), Mar. 23, 2018, 132 Stat. 1187.)

cite as: 26 USC 331