26 USC 305
§ 305 - Distributions of stock and stock rights
- § 305 - Distributions of stock and stock rights
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2018 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1969 Amendment
- Savings Provision
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