26 USC Subtitle A, CHAPTER 1, Subchapter C, PART II, Subpart D: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter C, PART II, Subpart D: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter C, PART II, Subpart D: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART II-CORPORATE LIQUIDATIONSSubpart D-Definition and Special Rule

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Subpart D-Definition and Special Rule

Sec.

346.

Definition and special rule.

Editorial Notes

Amendments

1982- Pub. L. 97–248, title II, §222(e)(8)(A), Sept. 3, 1982, 96 Stat. 481 , inserted "and Special Rule" in subpart heading, and substituted "Definition and special rule" for "Partial liquidation defined" in item 346.