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Home / Title 26 / Subtitle A Income Taxes / Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter C Corporate Distributions and Adjustments / Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS

Public Law 119-73 (01/23/2026)

Part III Corporate Organizations and Reorganizations

Browse 4 subparts and 0 sections in Part III Corporate Organizations and Reorganizations of Title 26.

Browse subparts

Subpart A Corporate Organizations
Subpart B Effects on Shareholders and Security Holders
Subpart C Effects on Corporations
Subpart D Special Rule; Definitions

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Legal citation 26 U.S.C. Part III Corporate Organizations and Reorganizations

Web citation

US Code, Part III Corporate Organizations and Reorganizations, Title 26, https://uscode.ecfr.io/title/26/subtitle/a/chapter/1/subchapter/c/part/iii. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/a/chapter/1/subchapter/c/part/iii