Subpart B – Effects On Corporation

Effects On Corporation

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter C > Part II > Subpart B

Details

• Reference: Subpart B
• Legend: Effects On Corporation
• USCode Year: 2013

Provision Content

Amendments

1986—Pub. L. 99–514, title VI, §631(e)(17), Oct. 22, 1986, 100 Stat. 2275, substituted Gain or loss recognized on property distributed in complete liquidation for General rule in item 336 and Nonrecognition for property distributed to parent in complete liquidation of subsidiary for Gain or loss on sales or exchanges in connection with certain liquidations in item 337.

1982—Pub. L. 97–248, title II, §224(c)(9), Sept. 3, 1982, 96 Stat. 489, substituted Certain stock purchases treated as asset acquisitions for Effect on earnings and profits in item 338.

U.S. Encyclopedia of Law Coverage

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26-U.S.C.-318 in the Legal Encyclopedia: Tax Liability

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26-U.S.C.-332 in the Legal Encyclopedia: Taxation

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Part II – Corporate Liquidations in the Legal Encyclopedia: Liability

In this entry about Part II – Corporate Liquidations, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter C/Part II/Subpart B/Section 336 – Gain Or Loss Recognized On Property Distributed In Complete Liquidation
• Title 26/Subtitle A/Chapter 1/Subchapter C/Part II/Subpart B/Section 337 – Nonrecognition For Property Distributed to Parent In Complete Liquidation of Subsidiary
• Title 26/Subtitle A/Chapter 1/Subchapter C/Part II/Subpart B/Section 338 – Certain Stock Purchases Treated As Asset Acquisitions