Chapter 1, Subchapter C, Part I (Distributions by Corporations), Subpart A - Effects on Recipients Flashcards

1
Q

Title and sections of Chapter 1, Subchapter C, Part I -Distributions by Corporations

A

SUBPART A - Effects on Recipients (§§ 301 to 307)
SUBPART B - Effects on Corporation (§§ 311 to 312)
SUBPART C - Definitions; Constructive Ownership of Stock (§§ 316 to 318)

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2
Q

Section 301

A

Distributions of Property

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3
Q

Section 302

A

Distributions in redemption of stock

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4
Q

Section 303

A

Distributions in redemption of stock to pay death taxes

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5
Q

Section 304

A

Redemption through use of related corporations

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6
Q

Section 305

A

Distributions of stock and stock rights

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7
Q

Section 306

A

Dispositions of certain stock

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8
Q

Section 307

A

Basis of stock and stock rights acquired in distributions

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