26 USC 331
§ 331 - Gain or loss to shareholder in corporate liquidations
- § 331 - Gain or loss to shareholder in corporate liquidations
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1982 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1964 Amendment
- Liquidations Before January 1, 1966
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