Subchapter C—Corporate Distributions and Adjustments (§§ 301—391_to_395)
- PART I—DISTRIBUTIONS BY CORPORATIONS (§§ 301—318)
- PART II—CORPORATE LIQUIDATIONS (§§ 331—346)
- PART III—CORPORATE ORGANIZATIONS AND REORGANIZATIONS (§§ 351—368)
- [PART IV—REPEALED] (§§ 370_to_372—374)
- PART V—CARRYOVERS (§§ 381—384)
- PART VI—TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS (§ 385)
- [PART VII—REPEALED] (§§ 386—391_to_395)