Public Law 119-88 (05/04/2026)

Subpart B Effects on Corporation

Browse 0 units and 3 sections in Subpart B Effects on Corporation of Title 26.

Sections in Subpart B

§ 336 Gain or loss recognized on property distributed in complete liquidation § 337 Nonrecognition for property distributed to parent in complete liquidation of subsidiary § 338 Certain stock purchases treated as asset acquisitions