Subpart C - Effects on Corporation
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Subpart C - Effects on Corporation
26 USC 361 - Nonrecognition of gain or loss to corporations; treatment of distributions
26 USC 362 - Basis to corporations
26 USC 363 - Repealed. Pub. L. 94455, title XIX, 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]
‹ 26 USC 358 - Basis to distributees
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26 USC 361 - Nonrecognition of gain or loss to corporations; treatment of distributions ›
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