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: MiscellaneousAmendments

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Repealed.]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Repealed.]

        

Editorial Notes

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.