1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter C - Corporate Distributions and Adjustments
  6. Part I - DISTRIBUTIONS BY CORPORATIONS
  7. 26 USC Subpart A
26 USC Subpart A
Effects on Recipients
October 30, 2020
§
301
Distributions of property
§
302
Distributions in redemption of stock
§
303
Distributions in redemption of stock to pay death taxes
§
304
Redemption through use of related corporations
§
305
Distributions of stock and stock rights
§
306
Dispositions of certain stock
§
307
Basis of stock and stock rights acquired in distributions
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Subpart B Effects on Corporation

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