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 CorporationsTitle 26SubpartSubpart C—Definitions; Constructive Ownership of StockContents§ 316. Dividend defined§ 317. Other definitions§ 318. Constructive ownership of stock
