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

Subpart B-Effects on Corporation

Sec.
311.
Taxability of corporation on distribution.
312.
Effect on earnings and profits.