26 U.S.C., Title 26, Subtitle A, Chapter 1, Subchapter C, Part III, Subpart C | uscode.io

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[Section 363: Repealed.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]