Notes on corporate distributions and adjustments : US Code - Notes

Search Notes on corporate distributions and adjustments : US Code - Notes

Part
I. Distributions by corporations.
II. Corporate liquidations.
III. Corporate organizations and reorganizations.
[IV. Repealed.]
V. Carryovers.
VI. Treatment of certain corporate interests as stock or
indebtedness.
[VII. Repealed.]

AMENDMENTS
1990 - Pub. L. 101-508, title XI, Sec. 11801(b)(5), Nov. 5, 1990,
104 Stat. 1388-522, struck out item for part IV "Insolvency
reorganizations".
1988 - Pub. L. 100-647, title I, Sec. 1006(e)(8)(C), Nov. 10,
1988, 102 Stat. 3401, struck out item for part VII "Miscellaneous
corporate provisions".
1984 - Pub. L. 98-369, div. A, title I, Sec. 75(d), July 18,
1984, 98 Stat. 595, added item for part VII.
1976 - Pub. L. 94-455, title XIX, Sec. 1901(b)(15), Oct. 4, 1976,
90 Stat. 1796, struck out item for part VII "Effective date of
subchapter C."
1969 - Pub. L. 91-172, title IV, Sec. 415(b), Dec. 30, 1969, 83
Stat. 614, redesignated item for part VI as VII and added part VI.