Question: For IRC 3 0 1 a ) Which subsection discusses the general rule for the tax treatment of a property distribution? b ) Where are

For IRC 301
a) Which subsection discusses the general rule for the tax treatment of a property distribution?
b) Where are the exceptions to the general rule? Cite specific subsection.
c) What subsection allows for regulations? Who is allowed to issue regulations? What type of regulation are these?
d) What regulations have been issued? Cite
 For IRC 301 a) Which subsection discusses the general rule for

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