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Subpart A⁠—Effects on Recipients — Front Matter

Chap.Sec.
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.