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)
2
Q
Section 301
A
Distributions of Property
3
Q
Section 302
A
Distributions in redemption of stock
4
Q
Section 303
A
Distributions in redemption of stock to pay death taxes
5
Q
Section 304
A
Redemption through use of related corporations
6
Q
Section 305
A
Distributions of stock and stock rights
7
Q
Section 306
A
Dispositions of certain stock
8
Q
Section 307
A
Basis of stock and stock rights acquired in distributions
