CORPORATE LIQUIDATIONS

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

Checkout our iOS App for a better way to browser and research.

Section
331

Gain or loss to shareholder in corporate liquidations

Subpart
A

Effects on Recipients

Section
336

Gain or loss recognized on property distributed in complete liquidation

Subpart
B

Effects on Corporation

Section
346

Definition and special rule

Subpart
D

Definition and Special Rule