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26PartPart II—Corporate LiquidationsContentsSubpart A—Effects on RecipientsSubpart B—Effects on Corporation[Subpart C—Repealed]Subpart D—Definition and Special Rule
