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 February 18, 2024 (Pub. L. 118-39)
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| I.R.C. 333 | Repealed.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| I.R.C. 341 | Repealed.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| I.R.C. 342 | Repealed.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| I.R.C. 363 | Repealed.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 |
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