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- [Section 333: Repealed.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[Subpart C: Repealed]
- [Section 341: Repealed.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- [Section 342: Repealed.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]