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 B
26 USC Subpart B
Effects on Corporation
October 30, 2020
§
311
Taxability of corporation on distribution
§
312
Effect on earnings and profits
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Subpart A Effects on Recipients
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Subpart C Definitions; Constructive Ownership of Stock

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