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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)

Internal Revenue Code, § 301. Distributions Of Property

Internal Revenue Code, § 302. Distributions In Redemption Of Stock

Internal Revenue Code, § 303. Distributions In Redemption Of Stock To Pay Death Taxes

Internal Revenue Code, § 304. Redemption Through Use Of Related Corporations

Internal Revenue Code, § 305. Distributions Of Stock And Stock Rights

Internal Revenue Code, § 306. Dispositions Of Certain Stock

Internal Revenue Code, § 307. Basis Of Stock And Stock Rights Acquired In Distributions

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