Gain or loss to shareholder in corporate liquidations.
So in original. Does not conform to section catchline.
Complete liquidations of subsidiaries.
Basis of property received in liquidations.
1986—Pub. L. 99–514, title VI, § 631(e)(16),Oct. 22, 1986, 100 Stat. 2275, struck out item 333 “Election as to recognition of gain in certain liquidations”.
Footnotes  So in original. Does not conform to section catchline.
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