26 USC Subtitle A, CHAPTER 1, Subchapter C, PART III: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter C, PART III: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONS

PART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONS

Subpart
A.
Corporate organizations.
B.
Effects on shareholders and security holders.
C.
Effects on corporations.
D.
Special rule; definitions.