GroundRules
26 U.S.C. § 1023: Cross references
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 1—NORMAL TAXES AND SURTAXES
(1) For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2). (2) For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.
Collected 2026-09-10T05:58:25Z. Source file · JSON