26 USC 362
§ 362 - Basis to corporations
- § 362 - Basis to corporations
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2014 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1968 Amendment
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