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 III—Corporate Organizations and ReorganizationsContentsSubpart A—Corporate OrganizationsSubpart B—Effects on Shareholders and Security HoldersSubpart C—Effects on CorporationsSubpart D—Special Rule; Definitions