26 USC 318
§ 318 - Constructive ownership of stock
- § 318 - Constructive ownership 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 1997 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1960 Amendment
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