Subchapter C: Corporate Distributions and Adjustments
Part I: DISTRIBUTIONS BY CORPORATIONS
- Subpart A: Effects on Recipients
- Section 301: Distributions of property
- Section 302: Distributions in redemption of stock
- Section 303: Distributions in redemption of stock to pay death taxes
- Section 304: Redemption through use of related corporations
- Section 305: Distributions of stock and stock rights
- Section 306: Dispositions of certain stock
- Section 307: Basis of stock and stock rights acquired in distributions
- Subpart B: Effects on Corporation
- Subpart C: Definitions; Constructive Ownership of Stock
Part II: CORPORATE LIQUIDATIONS
- Subpart A: Effects on Recipients
- Section 331: Gain or loss to shareholder in corporate liquidations
- Section 332: Complete liquidations of subsidiaries
- [Section 333: Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
- Section 334: Basis of property received in liquidations
- Subpart B: Effects on Corporation
- [Subpart C: Repealed]
- [Section 341: Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]
- [Section 342: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772]
- Subpart D: Definition and Special Rule
Part III: CORPORATE ORGANIZATIONS AND REORGANIZATIONS
- Subpart A: Corporate Organizations
- Subpart B: Effects on Shareholders and Security Holders
- Subpart C: Effects on Corporations
- Section 361: Nonrecognition of gain or loss to corporations; treatment of distributions
- Section 362: Basis to corporations
- [Section 363: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]
- Subpart D: Special Rule; Definitions
[Part IV: REPEALED]
- [Section 370 to 372: Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
- [Section 373: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
- [Section 374: Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
Part V: CARRYOVERS
- Section 381: Carryovers in certain corporate acquisitions
- Section 382: Limitation on net operating loss carryforwards and certain built-in losses following ownership change
- Section 383: Special limitations on certain excess credits, etc.
- Section 384: Limitation on use of preacquisition losses to offset built-in gains
[Part VII: REPEALED]
- [Section 386: Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
- [Section 391 to 395: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773]