Chapter 4 corporate nonliquidating distributions Chat ssex

(A) to (D) which provided what the amount of any distribution would be for noncorporate distributees, corporate distributees, certain corporate distributees of foreign corporations, and foreign corporate distributees.

(1) to (4) which provided what the basis of property received would be for noncorporate distributees, corporate distributees, foreign corporate distributees, and certain corporate distributees of foreign corporations.

113–295, set out as a note under section 172 of this title. For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–11–1177] or title XVIII [§§ 1800–1899A] of Pub. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Written determinations for this section These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. It appears that the IRS updates their listing every Friday.

98–369, § 712(i)(1), substituted “complete liquidation” for “partial or complete liquidation” in subsec.

98–369, §§ 54(b), 61(d), redesignated former subsec.

94–455, § 205(c)(1)(B), substituted “1252(a), or 1254(a)” for “or 1252(a)”.

94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

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