Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
/
Subpart A—Effects on Recipients (§§ 301 – 307)
Subpart A—Effects on Recipients (§§ 301 – 307)
§ 301. Distributions of property
§ 302. Distributions in redemption of stock
§ 303. Distributions in redemption of stock to pay death taxes
§ 304. Redemption through use of related corporations
§ 305. Distributions of stock and stock rights
§ 306. Dispositions of certain stock
§ 307. Basis of stock and stock rights acquired in distributions