26 USC 1059
§ 1059 - Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- § 1059 - Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter O— Gain or Loss on Disposition of Property
- Notes
- Editorial Notes
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date
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