INTERNAL REVENUE CODE OF 1986
Index » Subtitle A » Chapter 1 » Subchapter C
Subtitle A. Income Taxes (§§ 1-1564)
CHAPTER 1. NORMAL TAXES AND SURTAXES
Subchapter C. Corporate Distributions and Adjustments
Current through December 21, 2022 (Pub. L. 117-262)
The following list shows all sections of subchapter C (Corporate Distributions and Adjustments) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
| Section | Section Title |
| I.R.C. 301 | Distributions of property |
| I.R.C. 302 | Distributions in redemption of stock |
| I.R.C. 303 | Distributions in redemption of stock to pay death taxes |
| I.R.C. 304 | Redemption through use of related corporations |
| I.R.C. 305 | Distributions of stock and stock rights |
| I.R.C. 306 | Dispositions of certain stock |
| I.R.C. 307 | Basis of stock and stock rights acquired in distributions |
| I.R.C. 311 | Taxability of corporation on distribution |
| I.R.C. 312 | Effect on earnings and profits |
| I.R.C. 316 | Dividend defined |
| I.R.C. 317 | Other definitions |
| I.R.C. 318 | Constructive ownership of stock |
| I.R.C. 331 | Gain or loss to shareholder in corporate liquidations |
| I.R.C. 332 | Complete liquidations of subsidiaries |
| I.R.C. 333 | Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273 |
| I.R.C. 334 | Basis of property received in liquidations |
| I.R.C. 336 | Gain or loss recognized on property distributed in complete liquidation |
| I.R.C. 337 | Nonrecognition for property distributed to parent in complete liquidation of subsidiary |
| I.R.C. 338 | Certain stock purchases treated as asset acquisitions |
| I.R.C. 341 | Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763 |
| I.R.C. 342 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772 |
| I.R.C. 346 | Definition and special rule |
| I.R.C. 351 | Transfer to corporation controlled by transferor |
| I.R.C. 354 | Exchanges of stock and securities in certain reorganizations |
| I.R.C. 355 | Distribution of stock and securities of a controlled corporation |
| I.R.C. 356 | Receipt of additional consideration |
| I.R.C. 357 | Assumption of liability |
| I.R.C. 358 | Basis to distributees |
| I.R.C. 361 | Nonrecognition of gain or loss to corporations; treatment of distributions |
| I.R.C. 362 | Basis to corporations |
| I.R.C. 363 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773 |
| I.R.C. 367 | Foreign corporations |
| I.R.C. 368 | Definitions relating to corporate reorganizations |
| I.R.C. 370 to 372 | Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521 |
| I.R.C. 373 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773 |
| I.R.C. 374 | Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521 |
| I.R.C. 381 | Carryovers in certain corporate acquisitions |
| I.R.C. 382 | Limitation on net operating loss carryforwards and certain built-in losses following ownership change |
| I.R.C. 383 | Special limitations on certain excess credits, etc. |
| I.R.C. 384 | Limitation on use of preacquisition losses to offset built-in gains |
| I.R.C. 385 | Treatment of certain interests in corporations as stock or indebtedness |
| I.R.C. 386 | Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401 |
| I.R.C. 391 to 395 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(55), Oct. 4, 1976, 90 Stat. 1773 |
The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code")
by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a
final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml.
The Code is a consolidation and codification by subject matter of the general and permanent laws
of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives.
The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the
departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax
is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal
Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National
Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source
of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26.
Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations.
TouchTax is copyright 2022 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.