Title 26 - Internal Revenue--Volume 5
26:5 | Internal Revenue--Volume 5 | |
26:5.0.1 | CHAPTER 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] | |