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