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26 U.S.C. § 1023

Section 1023 · Cross references

Current version, with additions and removals from the December 24, 1980 version.

Current — October 6, 2006
As of December 24, 1980

(1) For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2).

(1) For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2).

(2) For basis in case of construction of new vessels, see section 511 of the Merchant Marine Act, 1936, as amended (46 U.S.C. 1161).
(2) For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.
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