CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter C— Corporate Distributions and Adjustments
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- PART I— DISTRIBUTIONS BY CORPORATIONS
- PART II— CORPORATE LIQUIDATIONS
- PART III— CORPORATE ORGANIZATIONS AND REORGANIZATIONS
- § 370 to 372. Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104…
- § 373. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
- § 374. Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat.…
- PART V— CARRYOVERS
- PART VI— TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS
- § 386. Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
- § 391 to 395. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55), Oct. 4, 1976, 90…
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