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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter C
  5. Part I
  6. Subpart A

Subpart A — Effects on Recipients (Sections 301 to 307)

Sec. 301. Distributions Of Property

Sec. 302. Distributions In Redemption Of Stock

Sec. 303. Distributions In Redemption Of Stock To Pay Death Taxes

Sec. 304. Redemption Through Use Of Related Corporations

Sec. 305. Distributions Of Stock And Stock Rights

Sec. 306. Dispositions Of Certain Stock

Sec. 307. Basis Of Stock And Stock Rights Acquired In Distributions