Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle A
    Income Taxes
  4. chapter 1
    NORMAL TAXES AND SURTAXES
  5. subchapter C
    Corporate Distributions and Adjustments
  6. part II
    CORPORATE LIQUIDATIONS

Part II. CORPORATE LIQUIDATIONS

  • SUBPART A [§ 331 - § 334] - Effects on Recipients
  • SUBPART B [§ 336 - § 338] - Effects on Corporation
  • SUBPART C [§ 341 - § 342] - Repealed]
  • SUBPART D [§ 346 - § 346] - Definition and Special Rule
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