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U.S Code last checked for updates: Apr 30, 2026
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Title 26
Subtitle A
Chapter 1
Subchapter C
Part I
Subpart C
§ 316. Dividend defined...
§ 318. Constructive ownership of...
§ 316. Dividend defined...
§ 318. Constructive ownership of...
U.S. Code
§ 317.
Other definitions
(a)
Property
(b)
Redemption of stock
(
Aug. 16, 1954, ch. 736
,
cite as:
26 USC 317
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