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. CORPORATE LIQUIDATIONS
  8. Effects on Recipients

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Section
331

Gain or loss to shareholder in corporate liquidations

Section
332

Complete liquidations of subsidiaries

Section
334

Basis of property received in liquidations