Subpart A—Effects on Recipients

Sec.
331.
Gain or loss to shareholder in corporate liquidations.
332.
Complete liquidations of subsidiaries.
[333.
Repealed.]
334.
Basis of property received in liquidations.

        

Editorial Notes

Amendments

1986—Pub. L. 99–514, title VI, §631(e)(16), Oct. 22, 1986, 100 Stat. 2275, struck out item 333 "Election as to recognition of gain in certain liquidations".