Subpart A—Effects on Recipients (§§ 301—307)
- § 301. Distributions of property
- § 302. Distributions in redemption of stock
- § 303. Distributions in redemption of stock to pay death taxes
- § 304. Redemption through use of related corporations
- § 305. Distributions of stock and stock rights
- § 306. Dispositions of certain stock
- § 307. Basis of stock and stock rights acquired in distributions