26 USC 355
§ 355 - Distribution of stock and securities of a controlled corporation
- § 355 - Distribution of stock and securities of a controlled corporation
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2018 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1980 Amendment
- Termination of Tax Increase Prevention and Reconciliation Act of 2005 and Tax Relief and Health Care Act of 2006 Amendments
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