26 USC 358
§ 358 - Basis to distributees
- § 358 - Basis to distributees
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2002 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1968 Amendment
- Effective Date of 1958 Amendment
- Savings Provision
- Abolition of United States Railway Association and Transfer of Functions
- Application of Comparable Rules to Partnerships and S Corporations
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