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 III—Corporate Organizations and ReorganizationsTitle 26SubpartSubpart C—Effects on CorporationsContents§ 361. Nonrecognition of gain or loss to corporations; treatment of distributions§ 362. Basis to corporations[§363. Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]
