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U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter C—Corporate Distributions and Adjustments / Part I—Distributions by Corporations

Title 26Subpart

Subpart B—Effects on Corporation

Contents

§ 311. Taxability of corporation on distribution
§ 312. Effect on earnings and profits

Citation

Cite as: Title 26, U.S. Code
Edition: United States Code, 2024 Edition
Current through: 01/06/2025

Official sources

Current text and notes (House OLRC)GPO edition on govinfo About the Statutes at Large

Before you rely on it

Congress amends the Code often. Check the current text and the notes at the official source, and read any regulations and court decisions that apply.

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