26 USC Subtitle A, CHAPTER 1, Subchapter C, PART III: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONS
PART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONS
Subpart
A.
Corporate organizations.
B.
Effects on shareholders and security holders.
C.
Effects on corporations.1
D.
Special rule; definitions.
Part Referred to in Other Sections
This part is referred to in sections 197, 301, 337 of this title.