26 USC Subpart A
Effects on Recipients
October 30, 2020
§
331
Gain or loss to shareholder in corporate liquidations
§
332
Complete liquidations of subsidiaries
§
333
Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273
§
334
Basis of property received in liquidations
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