26 USC Subpart C
Effects on Corporations
October 30, 2020
§
361
Nonrecognition of gain or loss to corporations; treatment of distributions
§
362
Basis to corporations
§
363
Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773
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