DISTRIBUTIONS BY CORPORATIONS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Corporate Distributions and Adjustments
  7. DISTRIBUTIONS BY CORPORATIONS

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Section
301

Distributions of property

Subpart
A

Effects on Recipients

Section
311

Taxability of corporation on distribution

Subpart
B

Effects on Corporation

Section
316

Dividend defined

Subpart
C

Definitions; Constructive Ownership of Stock