26 USC 338
§ 338 - Certain stock purchases treated as asset acquisitions
- § 338 - Certain stock purchases treated as asset acquisitions
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2004 Amendment
- Effective Date of 2003 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date
- Savings Provision
- Treatment of Certain Corporation Organized on February 22, 1983
- Special Rules for Deemed Purchases under Prior Law
- Exception for Stock Purchases in Contemplation of Target Corporation as Member of Affiliated Group
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