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| 26:5.0.1.1 | SUBCHAP A
| SUBCHAPTER A - INCOME TAX (CONTINUED) | |
| 26:5.0.1.1.1 | PART 1
| PART 1 - INCOME TAXES (CONTINUED) | |
| 26:5.0.1.1.1.0.1 | SUBJGRP 1
| CORPORATE DISTRIBUTIONS AND ADJUSTMENTS | |
| 26:5.0.1.1.1.0.2 | SUBJGRP 2
| Effects on Recipients | |
| 26:5.0.1.1.1.0.3 | SUBJGRP 3
| effects on corporation | |
| 26:5.0.1.1.1.0.4 | SUBJGRP 4
| definitions; constructive ownership of stock | |
| 26:5.0.1.1.1.0.5 | SUBJGRP 5
| Corporate Liquidations | |
| 26:5.0.1.1.1.0.6 | SUBJGRP 6
| effects on recipients | |
| 26:5.0.1.1.1.0.7 | SUBJGRP 7
| effects on corporation | |
| 26:5.0.1.1.1.0.8 | SUBJGRP 8
| definition | |
| 26:5.0.1.1.1.0.9 | SUBJGRP 9
| Corporate Organizations and Reorganizations | |
| 26:5.0.1.1.1.0.10 | SUBJGRP 10
| corporate organizations | |
| 26:5.0.1.1.1.0.11 | SUBJGRP 11
| effects on shareholders and security holders | |
| 26:5.0.1.1.1.0.12 | SUBJGRP 12
| effects on corporation | |
| 26:5.0.1.1.1.0.13 | SUBJGRP 13
| special rule; definitions | |
| 26:5.0.1.1.1.0.14 | SUBJGRP 14
| Insolvency Reorganizations | |
| 26:5.0.1.1.1.0.15 | SUBJGRP 15
| Carryovers | |