Title 26

VOLUME 5

Title 26 - Internal Revenue--Volume 5

26:5  Internal Revenue--Volume 5
26:5.0.1CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
      PARTS 1 - 1
26:5.0.1.1  SUBCHAPTER A - INCOME TAX (CONTINUED)
      PARTS 1 - 1
26:5.0.1.1.1.0.1      CORPORATE DISTRIBUTIONS AND ADJUSTMENTS [SUBJGRP]
26:5.0.1.1.1.0.2      Effects on Recipients [SUBJGRP]
26:5.0.1.1.1.0.3      effects on corporation [SUBJGRP]
26:5.0.1.1.1.0.4      definitions; constructive ownership of stock [SUBJGRP]
26:5.0.1.1.1.0.5      Corporate Liquidations [SUBJGRP]
26:5.0.1.1.1.0.6      effects on recipients [SUBJGRP]
26:5.0.1.1.1.0.7      effects on corporation [SUBJGRP]
26:5.0.1.1.1.0.8      definition [SUBJGRP]
26:5.0.1.1.1.0.9      Corporate Organizations and Reorganizations [SUBJGRP]
26:5.0.1.1.1.0.10      corporate organizations [SUBJGRP]
26:5.0.1.1.1.0.11      effects on shareholders and security holders [SUBJGRP]
26:5.0.1.1.1.0.12      effects on corporation [SUBJGRP]
26:5.0.1.1.1.0.13      special rule; definitions [SUBJGRP]
26:5.0.1.1.1.0.14      Insolvency Reorganizations [SUBJGRP]
26:5.0.1.1.1.0.15      Carryovers [SUBJGRP]