US Code

Public Law 119-95 (05/29/2026)

Subpart B Treatment of Distributions to Shareholders

Browse 0 units and 3 sections in Subpart B Treatment of Distributions to Shareholders of Title 26.

Sections in Subpart B

§ 995 Taxation of DISC income to shareholders § 996 Rules for allocation in the case of distributions and losses § 997 Special subchapter C rules