# Corporate Distributions and Adjustments
> **IRS** · Rule · Published 2006-07-06 · 71 FR 38261
## Document
- **Document number:** 06-55522
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 38261
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-07-06
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/07/06/06-55522/corporate-distributions-and-adjustments)
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