26 U.S.C. § 331
Title 26
Chapter 1
Current through PL 116-220
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Last updated: March 30, 2026
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§ 331. Gain or loss to shareholder in corporate liquidations
- (a) Amounts received by a shareholder in a distribution in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock.
- (b) Section 301 (relating to effects on shareholder of distributions of property) shall not apply to any distribution of property (other than a distribution referred to in paragraph (2)(B) of section 316(b)) in complete liquidation.
- (c) For general rule for determination of the amount of gain or loss recognized, see section 1001.
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