Effects on Corporations

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Corporate Distributions and Adjustments
  7. CORPORATE ORGANIZATIONS AND REORGANIZATIONS
  8. Effects on Corporations

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Section
361

Nonrecognition of gain or loss to corporations; treatment of distributions

Section
362

Basis to corporations