Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

PART II⁠—CORPORATE LIQUIDATIONS — Front Matter

Chap.Sec.
A.Effects on recipients.
B.Effects on corporation.
[ C.Repealed.]
D.Definition and special rule.

Editorial Notes

Amendments

2003⁠—Pub. L. 108–27, title III, § 302(e)(4)(B)(iii), May 28, 2003, 117 Stat. 764, struck out item for subpart C “Collapsible corporations”.

1982⁠—Pub. L. 97–248, title II, § 222(e)(8)(B), Sept. 3, 1982, 96 Stat. 481, inserted “and special rule” in item for subpart D.

1976⁠—Pub. L. 94–455, title XIX, § 1901(b)(12)(B), Oct. 4, 1976, 90 Stat. 1795, struck out in table of subparts for part II of subchapter C of chapter 1 in subpart (C) “; foreign personal holding companies” after “corporations”.