U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter C—Corporate Distributions and AdjustmentsTitle 26PartPart I—Distributions by CorporationsContentsSubpart A—Effects on RecipientsSubpart B—Effects on CorporationSubpart C—Definitions; Constructive Ownership of Stock
