Subchapter C - Corporate Distributions and Adjustments
- Part I - DISTRIBUTIONS BY CORPORATIONS (§§ 301 — 318)
- Part II - CORPORATE LIQUIDATIONS (§§ 331 — 346)
- Part III - CORPORATE ORGANIZATIONS AND REORGANIZATIONS (§§ 351 — 368)
- Part IV - REPEALED (§§ 370 — 374)
- Part V - CARRYOVERS (§§ 381 — 384)
- Part VI - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS (§ 385)
- Part VII - REPEALED (§§ 386 — 391)