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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter C—Corporate Distributions and Adjust...
Subchapter C—Corporate Distributions and Adjustments (§§ 301 – 391)
PART I—DISTRIBUTIONS BY CORPORATIONS (§§ 301 – 318)
PART II—CORPORATE LIQUIDATIONS (§§ 331 – 346)
PART III—CORPORATE ORGANIZATIONS AND REORGANIZATIONS (§§ 351 – 368)
[PART IV—REPEALED] (§§ 370 – 374)
PART V—CARRYOVERS (§§ 381 – 384)
PART VI—TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS (§ 385)
[PART VII—REPEALED] (§§ 386 – 391)