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Index  » Subtitle A  » Chapter 1  » Subchapter C

Subtitle A. Income Taxes (§§ 1-1564)


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.

SectionSection Title
I.R.C. 301Distributions of property
I.R.C. 302Distributions in redemption of stock
I.R.C. 303Distributions in redemption of stock to pay death taxes
I.R.C. 304Redemption through use of related corporations
I.R.C. 305Distributions of stock and stock rights
I.R.C. 306Dispositions of certain stock
I.R.C. 307Basis of stock and stock rights acquired in distributions
I.R.C. 311Taxability of corporation on distribution
I.R.C. 312Effect on earnings and profits
I.R.C. 316Dividend defined
I.R.C. 317Other definitions
I.R.C. 318Constructive ownership of stock
I.R.C. 331Gain or loss to shareholder in corporate liquidations
I.R.C. 332Complete liquidations of subsidiaries
I.R.C. 333Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273
I.R.C. 334Basis of property received in liquidations
I.R.C. 336Gain or loss recognized on property distributed in complete liquidation
I.R.C. 337Nonrecognition for property distributed to parent in complete liquidation of subsidiary
I.R.C. 338Certain stock purchases treated as asset acquisitions
I.R.C. 341Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763
I.R.C. 342Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772
I.R.C. 346Definition and special rule
I.R.C. 351Transfer to corporation controlled by transferor
I.R.C. 354Exchanges of stock and securities in certain reorganizations
I.R.C. 355Distribution of stock and securities of a controlled corporation
I.R.C. 356Receipt of additional consideration
I.R.C. 357Assumption of liability
I.R.C. 358Basis to distributees
I.R.C. 361Nonrecognition of gain or loss to corporations; treatment of distributions
I.R.C. 362Basis to corporations
I.R.C. 363Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773
I.R.C. 367Foreign corporations
I.R.C. 368Definitions relating to corporate reorganizations
I.R.C. 370 to 372Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 373Repealed. Pub. L. 94–455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773
I.R.C. 374Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 381Carryovers in certain corporate acquisitions
I.R.C. 382Limitation on net operating loss carryforwards and certain built-in losses following ownership change
I.R.C. 383Special limitations on certain excess credits, etc.
I.R.C. 384Limitation on use of preacquisition losses to offset built-in gains
I.R.C. 385Treatment of certain interests in corporations as stock or indebtedness
I.R.C. 386Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401
I.R.C. 391 to 395Repealed. 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.