U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter C—Corporate Distributions and Adjustments (§§ 301—391_to_395) > PART I—DISTRIBUTIONS BY CORPORATIONS (§§ 301—318) > Subpart C—Definitions; Constructive Ownership of Stock (§§ 316—318)