26 U.S. Code Chapter 1, Subchapter C - Corporate Distributions and Adjustments

Part I. Distributions by corporations. II. Corporate liquidations. III. Corporate organizations and reorganizations. [IV. Repealed.] V. Carryovers. VI. Treatment of certain corporate interests as stock or indebtedness. [VII. Repealed.]

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.


LII has no control over and does not endorse any external Internet site that contains links to or references LII.