Effects on Recipients

  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
  8. 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