26 USC Subtitle A, CHAPTER 1, Subchapter C: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and Adjustments
Jump To: Amendments

Subchapter C-Corporate Distributions and Adjustments

Part
I.
Distributions by corporations.
II.
Corporate liquidations.
III.
Corporate organizations and reorganizations.
[IV.
Repealed.]
V.
Carryovers.
VI.
Treatment of certain corporate interests as stock or indebtedness.
[VII.
Repealed.]

        

Amendments

1990- Pub. L. 101–508, title XI, §11801(b)(5), Nov. 5, 1990, 104 Stat. 1388–522 , struck out item for part IV "Insolvency reorganizations".

1988- Pub. L. 100–647, title I, §1006(e)(8)(C), Nov. 10, 1988, 102 Stat. 3401 , struck out item for part VII "Miscellaneous corporate provisions".

1984- Pub. L. 98–369, div. A, title I, §75(d), July 18, 1984, 98 Stat. 595 , added item for part VII.

1976- Pub. L. 94–455, title XIX, §1901(b)(15), Oct. 4, 1976, 90 Stat. 1796 , struck out item for part VII "Effective date of subchapter C."

1969- Pub. L. 91–172, title IV, §415(b), Dec. 30, 1969, 83 Stat. 614 , redesignated item for part VI as VII and added part VI.

Subchapter Referred to in Other Sections

This subchapter is referred to in sections 26, 56, 447, 485, 535, 997, 1011, 1012, 1081, 1362, 1371, 1375 of this title.