Effects on Corporation

  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 Corporation

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Section
336

Gain or loss recognized on property distributed in complete liquidation

Section
337

Nonrecognition for property distributed to parent in complete liquidation of subsidiary

Section
338

Certain stock purchases treated as asset acquisitions