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26 U.S.C. § 309
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Nearby current sections
- § 304 — Redemption through use of related corporations
- § 305 — Distributions of stock and stock rights
- § 306 — Dispositions of certain stock
- § 307 — Basis of stock and stock rights acquired in distributions
- § 30A — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206]
- § 30B — Alternative motor vehicle credit
- § 30C — Alternative fuel vehicle refueling property credit
- § 30D — Clean vehicle credit