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Effects on Recipients
Law
USC 26
Internal Revenue Code
Income Taxes
NORMAL TAXES AND SURTAXES
Corporate Distributions and Adjustments
DISTRIBUTIONS BY CORPORATIONS
Effects on Recipients
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Section
301
Distributions of property
Section
302
Distributions in redemption of stock
Section
303
Distributions in redemption of stock to pay death taxes
Section
304
Redemption through use of related corporations
Section
305
Distributions of stock and stock rights
Section
306
Dispositions of certain stock
Section
307
Basis of stock and stock rights acquired in distributions