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Subpart A - Effects on Recipients

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Subpart A - Effects on Recipients

  • 26 USC 301 - Distributions of property
  • 26 USC 302 - Distributions in redemption of stock
  • 26 USC 303 - Distributions in redemption of stock to pay death taxes
  • 26 USC 304 - Redemption through use of related corporations
  • 26 USC 305 - Distributions of stock and stock rights
  • 26 USC 306 - Dispositions of certain stock
  • 26 USC 307 - Basis of stock and stock rights acquired in distributions
‹ TITLE 26 - US CODE - PART I - DISTRIBUTIONS BY CORPORATIONS up 26 USC 301 - Distributions of property ›
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