26 U.S. Code Part II - CORPORATE LIQUIDATIONS

Subpart A. Effects on recipients. B. Effects on corporation. [C. Repealed.] D. Definition and special rule.
Amendments

2003—Pub. L. 108–27, title III, § 302(e)(4)(B)(iii),May 28, 2003, 117 Stat. 764, struck out item for subpart C “Collapsible corporations”.
1982—Pub. L. 97–248, title II, § 222(e)(8)(B),Sept. 3, 1982, 96 Stat. 481, inserted “and special rule” in item for subpart D.
1976—Pub. L. 94–455, title XIX, § 1901(b)(12)(B),Oct. 4, 1976, 90 Stat. 1795, struck out in table of subparts for part II of subchapter C of chapter 1 in subpart (C) “; foreign personal holding companies” after “corporations”.

 

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