- PART I—DISTRIBUTIONS BY CORPORATIONS (§§ 301 – 318)
- PART II—CORPORATE LIQUIDATIONS (§§ 331 – 346)
- PART III—CORPORATE ORGANIZATIONS AND REORGANIZATIONS (§§ 351 – 368)
- [PART IV—REPEALED] (§§ 370 – 374)
- PART V—CARRYOVERS (§§ 381 – 384)
- PART VI—TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS (§ 385)
- [PART VII—REPEALED] (§§ 386 – 391)
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26 U.S. Code Subtitle A Chapter 1 Subchapter C - Corporate Distributions and Adjustments
Editorial Notes
Amendments
1990—Pub. L. 101–508, title XI, § 11801(b)(5), Nov. 5, 1990, 104 Stat. 1388–522, struck out item for part IV “Insolvency reorganizations”.
1988—Pub. L. 100–647, title I, § 1006(e)(8)(C), Nov. 10, 1988, 102 Stat. 3401, struck out item for part VII “Miscellaneous corporate provisions”.
1984—Pub. L. 98–369, div. A, title I, § 75(d), July 18, 1984, 98 Stat. 595, added item for part VII.
1976—Pub. L. 94–455, title XIX, § 1901(b)(15), Oct. 4, 1976, 90 Stat. 1796, struck out item for part VII “Effective date of subchapter C.”
1969—Pub. L. 91–172, title IV, § 415(b), Dec. 30, 1969, 83 Stat. 614, redesignated item for part VI as VII and added part VI.