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BloombergBloomberg
Comprehensive Tax Research. Practitioner to Practitioner.®
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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter C

Subchapter C — Corporate Distributions and Adjustments (Sections 301 to 385)

Part I — Distributions by corporations (Sections 301 to 318)

Part II — Corporate Liquidations (Sections 331 to 346)

Part III — Corporate Organizations and Reorganizations (Sections 351 to 368)

Part IV — Insolvency Reorganizations [Repealed] (Sections 370 to 374)

Part V — Carryovers (Section 381 to 384)

Part VI — Treatment of Certain Corporate Interests as Stock or Indebtedness (Section 385)

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