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 II—Corporate LiquidationsTitle 26SubpartSubpart B—Effects on CorporationContents§ 336. Gain or loss recognized on property distributed in complete liquidation§ 337. Nonrecognition for property distributed to parent in complete liquidation of subsidiary§ 338. Certain stock purchases treated as asset acquisitions