26 USC 311
§ 311 - Taxability of corporation on distribution
- § 311 - Taxability of corporation on distribution
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment; Exceptions
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1969 Amendment
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