Corporate Liquidations

Corporate Liquidations

In Legislation

Corporate Liquidations in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter C, Part II

The current, permanent, in-force federal laws regulating corporate liquidations are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter C, Part II. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including corporate liquidations) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including corporate liquidations) by chapter and subchapter.