### Question
How is the term corporate distributee defined?


### Answer
The term **corporate distributee** is defined in *26 U.S.C. § 334* as the following:

> only the corporation which meets the stock ownership requirements specified in section 332(b)

#### Citation:
  - *26 U.S.C. § 334*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART II-CORPORATE LIQUIDATIONS > Subpart A-Effects on Recipients**

