Definitions; Constructive Ownership of Stock

  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. Definitions; Constructive Ownership of Stock

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Section
316

Dividend defined

Section
317

Other definitions

Section
318

Constructive ownership of stock