United States Code · Part

Part I — Distributions By Corporations

26 U.S.C. pt. ptI

• § 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
• § 311 Taxability Of Corporation On Distribution
• § 312 Effect On Earnings And Profits
• § 316 Dividend Defined
• § 317 Other Definitions
• § 318 Constructive Ownership Of Stock