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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 I
DISTRIBUTIONS BY CORPORATIONS
subpart A
Effects on Recipients
§ 307
Basis of stock and stock rights acquired in distributions
notes
Basis of stock and stock rights acquired in distributions
U.S. Code
Notes
Editorial Notes
Amendments
1976—Subsecs. (a), (span)(2).
Puspan. L. 94–455
struck out “or his delegate” after “Secretary”.
