Subchapter C

E65992

U.S. federal tax law regime section of the U.S. Internal Revenue Code

Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.

Observed surface forms (1)

Surface form	As subject	As object
Subchapter C of the Internal Revenue Code	0	1

Statements (48)

Predicate	Object
instanceOf	U.S. federal tax law regime → section of the U.S. Internal Revenue Code →
appliesTo	C corporations → certain foreign corporations with U.S. connections → corporate shareholders → domestic corporations →
covers	corporate distributions → corporate formations → corporate liquidations → corporate operations → corporate reorganizations →
distinguishedFrom	Subchapter K → Subchapter S →
governs	federal income taxation of corporate shareholders → federal income taxation of corporations →
hasConcept	basis rules for stock and property → boot in reorganizations and exchanges → carryovers of tax attributes in reorganizations → complete liquidations → control requirement in corporate formations → corporate-level gain recognition → distributions of appreciated property → dividends → double taxation of corporate income → earnings and profits → nonrecognition of gain or loss in certain transactions → partial liquidations → plan of reorganization requirement → redemptions of stock → reorganization continuity of business enterprise → reorganization continuity of interest → shareholder-level gain recognition → step transaction doctrine (as applied to corporate transactions) → tax treatment of stock dividends → tax treatment of stock rights → tax-free reorganizations →
jurisdiction	United States of America → surface form: United States
legalArea	corporate income tax → shareholder-level income tax →
objective	define when corporate transactions are taxable or tax-free → prevent tax avoidance through corporate transactions →
partOf	Internal Revenue Code → surface form: Internal Revenue Code of 1986
regulates	tax consequences of corporate acquisitions → tax consequences of corporate divisive reorganizations → tax consequences of corporate mergers → tax consequences of corporate recapitalizations →
taxTreatment	corporation taxed as separate entity from shareholders → shareholders taxed on dividends and certain distributions →

Referenced by (4)

Full triples — surface form annotated when it differs from this entity's canonical label.

IRC → contains → Subchapter C →

subject surface form: Internal Revenue Code

Subchapter S → contrastsWith → Subchapter C →

Subchapter M → interactsWith → Subchapter C →

this entity surface form: Subchapter C of the Internal Revenue Code

Subchapter L → relatedTo → Subchapter C →