26 U.S. Code Part I, Subpart A - Effects on Recipients

Sec. 301. Distributions of property. 302. Distributions in redemption of stock. 303. Distributions in redemption of stock to pay death taxes. 304. Redemption through use of related corporations. 305. Distributions of stock and stock rights. 306. Dispositions of certain stock. 307. Basis of stock and stock rights acquired in distributions.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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