Part II – Corporate Liquidations
Corporate Liquidations
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter C > Part II
Details
- Reference: Part II
- Legend: Corporate Liquidations
- USCode Year: 2013
Provision Content
Amendments
2003—Pub. L. 108–27, title III, §302(e)(4)(B)(iii), May 28, 2003, 117 Stat. 764, struck out item for subpart C Collapsible corporations.
1982—Pub. L. 97–248, title II, §222(e)(8)(B), Sept. 3, 1982, 96 Stat. 481, inserted and special rule in item for subpart D.
1976—Pub. L. 94–455, title XIX, §1901(b)(12)(B), Oct. 4, 1976, 90 Stat. 1795, struck out in table of subparts for part II of subchapter C of chapter 1 in subpart (C) ; foreign personal holding companies after corporations.
U.S. Encyclopedia of Law Coverage
Part I – Distributions By Corporations in the Legal Encyclopedia: Income Taxes
In this entry about Part I – Distributions By Corporations, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.
26-U.S.C.-318 in the Legal Encyclopedia: Tax Liability
In this entry about 26-U.S.C.-318, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.
26-U.S.C.-281 in the Legal Encyclopedia: Taxation
In this entry about 26-U.S.C.-281, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.
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- Title 26/Subtitle A/Chapter 1/Subchapter C/Part II/Section 341 – [Repealed. Pub. L. 108-27, Title III, §302(E)(4)(A), May 28, 2003, 117 Stat. 763]
- Title 26/Subtitle A/Chapter 1/Subchapter C/Part II/Section 342 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(47), Oct. 4, 1976, 90 Stat. 1772]
- Title 26/Subtitle A/Chapter 1/Subchapter C/Part II/Subpart A – Effects On Recipients
- Title 26/Subtitle A/Chapter 1/Subchapter C/Part II/Subpart B – Effects On Corporation
- Title 26/Subtitle A/Chapter 1/Subchapter C/Part II/Subpart D – Definition and Special Rule
Leave a Reply