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Corporate tax > Code Sections > Flashcards

Code Sections Flashcards

1
Q

301

A

Distributions of property

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2
Q

302

A

Distributions in redemption of stock

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3
Q

367

A

Foreign corporations

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4
Q

332

A

Complete liquidations of subsidiaries

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5
Q

351

A

Transfer to corporation controlled by transferor

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6
Q

354

A

Exchanges of stock and securities in certain reorganizations

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7
Q

356

A

Receipt of additional consideration

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8
Q

361

A

Nonrecognition of gain or loss to corporations; treatment of distributions

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9
Q

381

A

Carryovers in certain corporate acquisitions

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Corporate tax (4 decks)

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