Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 342
[§342. Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772]
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Nearby sections (25 sections)
- 312 · Effect on earnings and profits
- 316 · Dividend defined
- 317 · Other definitions
- 318 · Constructive ownership of stock
- 331 · Gain or loss to shareholder in corporate liquidations
- 332 · Complete liquidations of subsidiaries
- 333 · [§333. Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22,…
- 334 · Basis of property received in liquidations
- 336 · Gain or loss recognized on property distributed in complete…
- 337 · Nonrecognition for property distributed to parent in complete…
- 338 · Certain stock purchases treated as asset acquisitions
- 341 · [§341. Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May…
- 342 · [§342. Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4,…
- 346 · Definition and special rule
- 351 · Transfer to corporation controlled by transferor
- 354 · Exchanges of stock and securities in certain reorganizations
- 355 · Distribution of stock and securities of a controlled corporation
- 356 · Receipt of additional consideration
- 357 · Assumption of liability
- 358 · Basis to distributees
- 361 · Nonrecognition of gain or loss to corporations; treatment of…
- 362 · Basis to corporations
- 363 · [§363. Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4,…
- 367 · Foreign corporations
- 368 · Definitions relating to corporate reorganizations