United States Code · Part

Part II — Corporate Liquidations

26 U.S.C. pt. ptII

• § 331 Gain Or Loss To Shareholder In Corporate Liquidations
• § 332 Complete Liquidations Of Subsidiaries
• § 333 Repealed. Pub. L. 99–514, Title Vi, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
• § 334 Basis Of Property Received In Liquidations
• § 336 Gain Or Loss Recognized On Property Distributed In Complete Liquidation
• § 337 Nonrecognition For Property Distributed To Parent In Complete Liquidation Of Subsidiary
• § 338 Certain Stock Purchases Treated As Asset Acquisitions
• § 341 Repealed. Pub. L. 108–27, Title Iii, § 302(e)(4)(a), May 28, 2003, 117 Stat. 763]
• § 342 Repealed. Pub. L. 94–455, Title Xix, § 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772]
• § 346 Definition And Special Rule