26 U.S.C. § 997
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
View on OLRC →
Sections in this chapter
- § 1
- § 2
- § 3
- § 4
- § 5
- § 11
- § 12
- § 15
- § 21
- § 22
- § 23
- § 24
- § 25
- § 25A
- § 25B
- § 25C
- § 25D
- § 26
- § 27
- § 28
- § 29
- § 30
- § 30A
- § 30B
- § 30C
- § 30D
- § 31
- § 32
- § 33
- § 34
- § 35
- § 36
- § 36A
- § 36B
- § 36C
- § 37
- § 38
- § 39
- § 40
- § 40A
- § 41
- § 42
- § 43
- § 44
- § 44A
- § 44B
- § 44C
- § 44D
- § 44E
- § 44F
- § 44G
- § 44H
- § 45
- § 45A
- § 45B
- § 45C
- § 45D
- § 45E
- § 45F
- § 45G
- § 45H
- § 45I
- § 45J
- § 45K
- § 45L
- § 45M
- § 45N
- § 45O
- § 45P
- § 45Q
- § 45R
- § 45S
- § 45T
- § 46
- § 47
- § 48
- § 48A
- § 48B
- § 48C
- § 48D
- § 49
- § 50
- § 50B
- § 51
- § 51A
- § 52
- § 53
- § 54
- § 54AA
- § 54F
- § 55
- § 56
- § 57
- § 58
- § 59
- § 59A
- § 59B
- § 61
- § 62
- § 63
- § 64
- § 65
- § 66
- § 67
- § 68
- § 71
- § 72
- § 73
- § 74
- § 75
- § 76
- § 77
- § 78
- § 79
- § 80
- § 81
- § 82
- § 83
- § 84
- § 85
- § 86
- § 87
- § 88
- § 89
- § 90
- § 91
- § 101
- § 102
- § 103
- § 103A
- § 104
- § 105
- § 106
- § 107
- § 108
- § 109
- § 110
- § 111
- § 112
- § 113
- § 114
- § 115
- § 116
- § 117
- § 118
- § 119
- § 120
- § 121
- § 122
- § 123
- § 124
- § 125
- § 126
- § 127
- § 128
- § 129
- § 130
- § 131
- § 132
- § 133
- § 134
- § 135
- § 136
- § 137
- § 138
- § 139
- § 139A
- § 139B
- § 139C
- § 139D
- § 139E
- § 139F
- § 139G
- § 139H
- § 140
- § 141
- § 142
- § 143
- § 144
- § 145
- § 146
- § 147
- § 148
- § 149
- § 150
- § 151
- § 152
- § 153
- § 161
- § 162
- § 163
- § 164
- § 165
- § 166
- § 167
- § 168
- § 169
- § 170
- § 171
- § 172
- § 173
- § 174
- § 175
- § 176
- § 177
- § 178
- § 179
- § 179A
- § 179B
- § 179C
- § 179D
- § 179E
- § 180
- § 181
- § 182
- § 183
- § 184
- § 185
- § 186
- § 187
- § 188
- § 189
- § 190
- § 191
- § 192
- § 193
- § 194
- § 194A
- § 195
- § 196
- § 197
- § 198
- § 198A
- § 199
- § 199A
- § 211
- § 212
- § 213
- § 214
- § 215
- § 216
- § 217
- § 218
- § 219
- § 220
- § 221
- § 222
- § 223
- § 224
- § 241
- § 242
- § 243
- § 244
- § 245
- § 245A
- § 246
- § 246A
- § 247
- § 248
- § 249
- § 250
- § 261
- § 262
- § 263
- § 263A
- § 264
- § 265
- § 266
- § 267
- § 267A
- § 268
- § 269
- § 269A
- § 269B
- § 270
- § 271
- § 272
- § 273
- § 274
- § 275
- § 276
- § 277
- § 278
- § 279
- § 280
- § 280A
- § 280B
- § 280C
- § 280D
- § 280E
- § 280F
- § 280G
- § 280H
- § 281
- § 291
- § 301
- § 302
- § 303
- § 304
- § 305
- § 306
- § 307
- § 311
- § 312
- § 316
- § 317
- § 318
- § 331
- § 332
- § 333
- § 334
- § 336
- § 337
- § 338
- § 341
- § 342
- § 346
- § 351
- § 354
- § 355
- § 356
- § 357
- § 358
- § 361
- § 362
- § 363
- § 367
- § 368
- § 372
- § 373
- § 374
- § 381
- § 382
- § 383
- § 384
- § 385
- § 386
- § 395
- § 401
- § 402
- § 402A
- § 403
- § 404
- § 404A
- § 405
- § 406
- § 407
- § 408
- § 408A
- § 409
- § 409A
- § 410
- § 411
- § 412
- § 413
- § 414
- § 415
- § 416
- § 417
- § 418D
- § 418E
- § 419
- § 419A
- § 420
- § 421
- § 422
- § 422A
- § 423
- § 424
- § 425
- § 430
- § 431
- § 432
- § 433
- § 436
- § 441
- § 442
- § 443
- § 444
- § 446
- § 447
- § 448
- § 451
- § 452
- § 453
- § 453A
- § 453B
- § 453C
- § 454
- § 455
- § 456
- § 457
- § 457A
- § 458
- § 460
- § 461
- § 462
- § 463
- § 464
- § 465
- § 466
- § 467
- § 468
- § 468A
- § 468B
- § 469
- § 470
- § 471
- § 472
- § 473
- § 474
- § 475
- § 481
- § 482
- § 483
- § 501
- § 502
- § 503
- § 504
- § 505
- § 506
- § 507
- § 508
- § 509
- § 511
- § 512
- § 513
- § 514
- § 515
- § 521
- § 522
- § 526
- § 527
- § 528
- § 529
- § 529A
- § 530
- § 531
- § 532
- § 533
- § 534
- § 535
- § 536
- § 537
- § 541
- § 542
- § 543
- § 544
- § 545
- § 546
- § 547
- § 558
- § 561
- § 562
- § 563
- § 564
- § 565
- § 581
- § 582
- § 583
- § 584
- § 585
- § 586
- § 591
- § 592
- § 593
- § 594
- § 596
- § 597
- § 601
- § 611
- § 612
- § 613
- § 613A
- § 614
- § 615
- § 616
- § 617
- § 621
- § 631
- § 632
- § 636
- § 638
- § 641
- § 642
- § 643
- § 644
- § 645
- § 646
- § 651
- § 652
- § 661
- § 662
- § 663
- § 664
- § 665
- § 666
- § 667
- § 668
- § 669
- § 671
- § 672
- § 673
- § 674
- § 675
- § 676
- § 677
- § 678
- § 679
- § 681
- § 682
- § 683
- § 684
- § 685
- § 691
- § 692
- § 701
- § 702
- § 703
- § 704
- § 705
- § 706
- § 707
- § 708
- § 709
- § 721
- § 722
- § 723
- § 724
- § 731
- § 732
- § 733
- § 734
- § 735
- § 736
- § 737
- § 741
- § 742
- § 743
- § 751
- § 752
- § 753
- § 754
- § 755
- § 761
- § 777
- § 801
- § 803
- § 804
- § 805
- § 806
- § 807
- § 808
- § 809
- § 810
- § 811
- § 812
- § 813
- § 814
- § 815
- § 816
- § 817
- § 817A
- § 818
- § 831
- § 832
- § 833
- § 834
- § 835
- § 841
- § 842
- § 843
- § 844
- § 845
- § 846
- § 847
- § 848
- § 851
- § 852
- § 853
- § 853A
- § 854
- § 855
- § 856
- § 857
- § 858
- § 859
- § 860
- § 860A
- § 860B
- § 860C
- § 860D
- § 860E
- § 860F
- § 860G
- § 860L
- § 861
- § 862
- § 863
- § 864
- § 865
- § 871
- § 872
- § 873
- § 874
- § 875
- § 876
- § 877
- § 877A
- § 878
- § 879
- § 881
- § 882
- § 883
- § 884
- § 885
- § 887
- § 891
- § 892
- § 893
- § 894
- § 895
- § 896
- § 897
- § 898
- § 901
- § 902
- § 903
- § 904
- § 905
- § 906
- § 907
- § 908
- § 909
- § 911
- § 912
- § 913
- § 927
- § 931
- § 932
- § 933
- § 934
- § 934A
- § 935
- § 936
- § 937
- § 943
- § 951
- § 951A
- § 952
- § 953
- § 954
- § 955
- § 956
- § 956A
- § 957
- § 958
- § 959
- § 960
- § 961
- § 962
- § 963
- § 964
- § 965
- § 970
- § 971
- § 972
- § 981
- § 982
- § 985
- § 986
- § 987
- § 988
- § 989
- § 991
- § 992
- § 993
- § 994
- § 995
- § 996
- § 997
- § 999
- § 1000
- § 1001
- § 1002
- § 1011
- § 1012
- § 1013
- § 1014
- § 1015
- § 1016
- § 1017
- § 1018
- § 1019
- § 1020
- § 1021
- § 1022
- § 1023
- § 1024
- § 1031
- § 1032
- § 1033
- § 1034
- § 1035
- § 1036
- § 1037
- § 1038
- § 1039
- § 1040
- § 1041
- § 1042
- § 1043
- § 1044
- § 1045
- § 1051
- § 1052
- § 1053
- § 1054
- § 1055
- § 1056
- § 1057
- § 1058
- § 1059
- § 1059A
- § 1060
- § 1061
- § 1062
- § 1071
- § 1083
- § 1091
- § 1092
- § 1103
- § 1111
- § 1201
- § 1202
- § 1211
- § 1212
- § 1221
- § 1222
- § 1223
- § 1231
- § 1232B
- § 1233
- § 1234
- § 1234A
- § 1234B
- § 1235
- § 1236
- § 1237
- § 1238
- § 1239
- § 1240
- § 1241
- § 1242
- § 1243
- § 1244
- § 1245
- § 1247
- § 1248
- § 1249
- § 1250
- § 1251
- § 1252
- § 1253
- § 1254
- § 1255
- § 1256
- § 1257
- § 1258
- § 1259
- § 1260
- § 1271
- § 1272
- § 1273
- § 1274
- § 1274A
- § 1275
- § 1276
- § 1277
- § 1278
- § 1281
- § 1282
- § 1283
- § 1286
- § 1287
- § 1288
- § 1291
- § 1293
- § 1294
- § 1295
- § 1296
- § 1297
- § 1298
- § 1301
- § 1311
- § 1312
- § 1313
- § 1314
- § 1315
- § 1321
- § 1337
- § 1341
- § 1342
- § 1346
- § 1347
- § 1348
- § 1351
- § 1352
- § 1353
- § 1354
- § 1355
- § 1356
- § 1357
- § 1358
- § 1359
- § 1361
- § 1362
- § 1363
- § 1366
- § 1367
- § 1368
- § 1371
- § 1372
- § 1373
- § 1374
- § 1375
- § 1377
- § 1378
- § 1379
- § 1381
- § 1382
- § 1383
- § 1385
- § 1388
- § 1391
- § 1392
- § 1393
- § 1394
- § 1396
- § 1397
- § 1397A
- § 1397B
- § 1397C
- § 1397D
- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 997. Special subchapter C rules
For purposes of applying the provisions of subchapter C of chapter 1, any distribution in property to a corporation by a DISC or former DISC which is made out of previously taxed income or accumulated DISC income shall—
- (1) be treated as a distribution in the same amount as if such distribution of property were made to an individual, and
- (2) have a basis, in the hands of the recipient corporation, equal to the amount determined under paragraph (1).
Change History
No amendments tracked yet for this section.
Change history will appear here automatically when the pipeline detects modifications between US Code release points.