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

Sec. 331. Gain or loss to shareholder in corporate liquidations. [1]    So in original. Does not conform to section catchline. 332. Complete liquidations of subsidiaries. [333. Repealed.] 334. Basis of property received in liquidations.
Amendments

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
[1]  So in original. Does not conform to section catchline.

 

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