26 U.S.C. United States Code, 2011 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter C - Corporate Distributions and Adjustments Table Of Contents From the U.S. Government Publishing Office, www.gpo.gov
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Repealed.]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.