§31112
1 cases·1 cited
Statute Text — 26 U.S.C. §31112
Statute text not available for this section.
1 Citing Cases
ith each other in making and receiving the payment. Cf. sec. 1.301-1(c), Income Tax Regs. (limiting dividend treatment to amounts paid by a corporation to a shareholder in his capacity as such), sec. 1.311-1(e)(1), Income - 18 - Tax Regs. (applying sec. 31112 to distributions to shareholders made by reason of the corporation-shareholder relationship and not to transactions between a corporation and a shareholder in his capacity as debtor, creditor, employee, or vendee, where the fact that the di