26 USC 361
§ 361 - Nonrecognition of gain or loss to corporations; treatment of distributions
- § 361 - Nonrecognition of gain or loss to corporations; treatment of distributions
- 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 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Plan Amendments Not Required Until January 1, 1989
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