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Subpart A⁠—Effects on Recipients — Front Matter

Chap.Sec.
331.Gain or loss to shareholder in corporate liquidations.
332.Complete liquidations of subsidiaries.
[ 333.Repealed.]
334.Basis of property received in liquidations.

Editorial Notes

Amendments

1986⁠—Pub. L. 99–514, title VI, § 631(e)(16), Oct. 22, 1986, 100 Stat. 2275, struck out item 333 “Election as to recognition of gain in certain liquidations”.