26 USC 302
§ 302 - Distributions in redemption of stock
- § 302 - Distributions in redemption of stock
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2010 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment; Partial Liquidations
- Effective Date of 1980 Amendment
- Savings Provisions
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