26 U.S. Code § 311 - Taxability of corporation on distribution | U.S. Code | US Law | LII / Legal Information Institute
Amendments1988—Subsec. (a). Pub. L. 100–647, § 1018(d)(5)(E), substituted “distribution (not in complete liquidation) with respect to its stock” for “distribution, with respect to its stock,”.| LII / Legal Information Institute
