Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

PART I⁠—DISTRIBUTIONS BY CORPORATIONS — Front Matter

Chap.Sec.
A.Effects on recipients.
B.Effects on corporation.
C.Definitions; constructive ownership of stock.