Title 26Subpart

Subpart A—Effects on Recipients

Contents

  1. § 331. Gain or loss to shareholder in corporate liquidations
  2. § 332. Complete liquidations of subsidiaries
  3. [§333. Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
  4. § 334. Basis of property received in liquidations