Subchapter C. Corporate Distributions and Adjustments
- PART I [§ 301 - § 318] - DISTRIBUTIONS BY CORPORATIONS
- PART II [§ 331 - § 346] - CORPORATE LIQUIDATIONS
- PART III [§ 351 - § 368] - CORPORATE ORGANIZATIONS AND REORGANIZATIONS
- PART IV [§ 370 - § 374] - REPEALED]
- PART V [§ 381 - § 384] - CARRYOVERS
- PART VI [§ 385 - § 385] - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS
- PART VII [§ 386 - § 395] - REPEALED]