Section 331 Title 18
Code title 18 chapter 17 section 331.
Section 331 title 18. Based on title 28 u s c 1940 ed 218 sept. 1 1966 except for certain liquidations to which section 332 of this title applies. Based on title 18 u s c 1940 ed 279 mar.
88 272 do not apply if there is a complete liquidation of such corporation and if the distribution of all the property under such liquidation occurs before jan. Mandatory punishment provision was rephrased in the alternative. 331 mutilation diminution and falsification of coins.
State criminal codes which typically are referred to by such names as penal code criminal code or crimes code. Changes were also made in phraseology. 321 165 35 stat.
The public health and welfare amending this section sections 334 335a 342 343 360 372 374 and 381 of this title and section 43 of title 18 crimes and criminal procedure and enacting provisions set out as notes under this section and sections 341 350c 350d. The title deals with federal crimes and criminal procedure in its coverage title 18 is similar to most u s. Section 331 contains rules governing the extent to which gain or loss is recognized to a shareholder receiving a distribution in complete or partial liquidation of a corporation.
Of course i had to look up 18 u s c. July 5 1937 ch. G 3 of this section the amendments made by section 225 of pub.
306 2 42 stat. Reference to persons causing or procuring was omitted as unnecessary in view of definition of principal in section 2 of this title. Based on title 18 u s c 1940 ed 279 mar.