Subchapter C. Corporate Distributions and Adjustments

Part I. Distributions By Corporations

• Subpart A. Effects On Recipients
• Subpart B. Effects On Corporation
• Subpart C. Definitions; Constructive Ownership of Stock

Part II. Corporate Liquidations

• Subpart A. Effects On Recipients
• Subpart B. Effects On Corporation
• Subpart C. Repealed
• Subpart D. Definition and Special Rule

Part III. Corporate Organizations and Reorganizations

• Subpart A. Corporate Organizations
• Subpart B. Effects On Shareholders and Security Holders
• Subpart C. Effects On Corporation
• Subpart D. Special Rule; Definitions

Part IV. Repealed

• § 370 to 372. Repealed
• § 373. Repealed
• § 374. Repealed

Part V. Carryovers

• § 381. Carryovers In Certain Corporate Acquisitions
• § 382. Limitation On Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change
• § 383. Special Limitations On Certain Excess Credits, Etc
• § 384. Limitation On Use of Preacquisition Losses to Offset Built-In Gains

Part VI. Treatment of Certain Corporate Interests As Stock Or Indebtedness

• § 385. Treatment of Certain Interests In Corporations As Stock Or Indebtedness

Part VII. Repealed

• § 386. Repealed
• § 391 to 395. Repealed