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IRC Code Sections > Subchapter C 301-391 > Flashcards

Subchapter C 301-391 Flashcards

1
Q

Distributions of Property (Dividends)

A

301

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2
Q

Distributions in Redemption of Stock

A

302

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3
Q

Distributions in Redemption of Stock to Pay Death Taxes

A

303

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4
Q

Redemption Through Use of Related Corporations

A

304

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5
Q

Distributions of Stock and Stock Rights

A

305

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6
Q

Dispositions of Certain Stock (Preferred Stock Bailouts)

A

306

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7
Q

Basis of Stock and Stock Rights Acquired in Distributions

A

307

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8
Q

Taxability of Corporation on Distribution

A

311

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9
Q

Effect on Earnings and Profits

A

312

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10
Q

Dividend Defined

A

316

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11
Q

Property & Redemption Definitions

A

317

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12
Q

Constructive Ownership of Stock

A

318

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13
Q

G/L to SH in Corporate Liquidations

A

331

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14
Q

Complete liquidation of Subsidiaries

A

332

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15
Q

Basis of Property Received in Liquidations

A

334

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16
Q

G/L Recognized on Property Distributed in Complete Liquidation

A

336

17
Q

Nonrecognition for Property Distributed to Parent in Complete Liquidation of Subsidiary

A

337

18
Q

Certain Stock Purchases Treated as Asset Acquisitions

A

338

19
Q

Liquidation Definition

A

346

20
Q

Transfer to Corporation Controlled by Transferor

A

351

21
Q

Exchanges of Stock and Securities in Certain Reorganizations

A

354

22
Q

Distribution of Stock and Securities of a Controlled Corporation

A

355

23
Q

Receipt of Additional Consideration (Reorganization)

A

356

24
Q

Assumption of Liability (Reorganization

A

357

25
Q

Basis to Distributees (Reorganization)

A

358

26
Q

Nonrecognition of G/L to Corporations; Treatment of Distributions (Reorganization)

A

361

27
Q

Basis to Corporations (Reorganization)

A

362

28
Q

Foreign Corporation Definition

A

367

29
Q

Reorganization Definitions

A

368

30
Q

Part V - Carryovers

A

381-384

31
Q

Treatment of Certain Corporate Interests as Stock or Indebtedness

A

385

32
Q

(Part) Distributions by Corporations

A

Part I - 301-318

33
Q

(Part) Corporate Liquidations

A

Part II - 331-346

34
Q

(Part) Corporate Organizations and Reorganizations

A

Part III - 351-368

35
Q

(Part) Treatment of Certain Corporate Interests as Stock or Indebtedness

A

Part VI - 385

IRC Code Sections (30 decks)

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