26 USC Subtitle A, CHAPTER 1, Subchapter C, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter C, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART I-DISTRIBUTIONS BY CORPORATIONS

PART I-DISTRIBUTIONS BY CORPORATIONS

Subpart
A.
Effects on recipients.
B.
Effects on corporation.
C.
Definitions; constructive ownership of stock.