C12-Chp-02-5A-Code-Sect-301-385-1-Page

C12-Chp-02-5A-Code-Sect-301-385-1-Page -...

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8a2e7094422de1eb3f6c375626b84b5522289d4a.doc. Page 1 of 1. Subchapter C. Part I. Distributions Subpart A. Effect on Recipients Sec. 301. Distributions of Property Sec. 302. Distributions in Redemption of Stock Sec. 303. Distributions in Redemption of Stock to Pay Death Taxes Sec. 304. Redemption through Use of Related Corporations Sec. 305. Distributions of Stock and Stock Rights Sec. 306. Dispositions of Certain Stock Sec. 307. Basis of Stock and Stock Rights Acquired in Distributions Subchapter C. Part I. Distributions Subpart B. Effects on Corporation Sec. 311. Taxability of Corporation on Distribution Subchapter C. Part I. Distributions Subpart C. Definitions Sec. 316. Dividend Defined Sec. 317. Other Definitions Sec. 318. Constructive Ownership of Stock Subchapter C. Part II. Liquidations Subpart A. Effects on Recipients Sec. 331. Gain or Loss to Shareholders in Corporate Liquidations Sec. 332. Complete Liquidations of Subsidiaries Sec. 334. Basis of Property Received in Liquidations
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