U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and SurtaxesTitle 26SubchapterSubchapter C—Corporate Distributions and AdjustmentsContentsPart I—Distributions by CorporationsPart II—Corporate LiquidationsPart III—Corporate Organizations and Reorganizations[Part IV—Repealed]Part V—CarryoversPart VI—Treatment of Certain Corporate Interests as Stock or Indebtedness[Part VII—Repealed]
