26 U.S.C. § 1023
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
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- § 25B
- § 25C
- § 25D
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- § 30A
- § 30B
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- § 36B
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- § 44G
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- § 45
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- § 45E
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- § 48B
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- § 48D
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- § 50B
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- § 54AA
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- § 179A
- § 179B
- § 179C
- § 179D
- § 179E
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- § 194A
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- § 198A
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- § 199A
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- § 263A
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- § 269A
- § 269B
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- § 280A
- § 280B
- § 280C
- § 280D
- § 280E
- § 280F
- § 280G
- § 280H
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- § 301
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- § 367
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- § 372
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- § 386
- § 395
- § 401
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- § 402A
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- § 404A
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- § 418D
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- § 453C
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- § 457A
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- § 468A
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- § 469
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- § 501
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- § 529A
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- § 533
- § 534
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- § 541
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- § 613A
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- § 701
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- § 703
- § 704
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- § 706
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- § 817A
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- § 841
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- § 853A
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- § 860A
- § 860B
- § 860C
- § 860D
- § 860E
- § 860F
- § 860G
- § 860L
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- § 871
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- § 877
- § 877A
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- § 901
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- § 911
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- § 927
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- § 934A
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- § 943
- § 951
- § 951A
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- § 956A
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- § 1024
- § 1031
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- § 1051
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- § 1055
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- § 1059A
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- § 1103
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- § 1231
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- § 1234B
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- § 1274A
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- § 1391
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- § 1396
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- § 1397A
- § 1397B
- § 1397C
- § 1397D
- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 1023. Cross references
- (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.
Change History
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Change history will appear here automatically when the pipeline detects modifications between US Code release points.