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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter C
Corporate Distributions and Adjustments
part II
CORPORATE LIQUIDATIONS
Part II. CORPORATE LIQUIDATIONS
SUBPART
A
[§ 331 - § 334]
- Effects on Recipients
SUBPART
B
[§ 336 - § 338]
- Effects on Corporation
SUBPART
C
[§ 341 - § 342]
- Repealed]
SUBPART
D
[§ 346 - § 346]
- Definition and Special Rule