Subpart A. Effects on Recipients
- § 301 - Distributions of property
- § 302 - Distributions in redemption of stock
- § 303 - Distributions in redemption of stock to pay death taxes
- § 304 - Redemption through use of related corporations
- § 305 - Distributions of stock and stock rights
- § 306 - Dispositions of certain stock
- § 307 - Basis of stock and stock rights acquired in distributions