26 USC 334
§ 334 - Basis of property received in liquidations
- § 334 - Basis of property received in liquidations
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1966 Amendment
- Adjustment for Liability to Basis of Property Distributed in Complete Liquidation of Corporation Prior to July 1, 1957; Deduction for Uncompensated Liability
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