United States Code · Subchapter

Subchapter C — Corporate Distributions And Adjustments

26 U.S.C. subch. schC

• Part I Distributions By Corporations
• Part II Corporate Liquidations
• Part III Corporate Organizations And Reorganizations
• Part IV Repealed]
• Part V Carryovers
• Part VI Treatment Of Certain Corporate Interests As Stock Or Indebtedness
• Part VII Repealed]