26 USC 337
§ 337 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary
- § 337 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date
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