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Subpart C⁠—Effects on Corporations — Front Matter

Chap.Sec.
361.Nonrecognition of gain or loss to corporations; treatment of distributions.
362.Basis to corporations.
[ 363.Repealed.]

Editorial Notes

Amendments

2018⁠—Pub. L. 115–141, div. U, title IV, § 401(a)(66), Mar. 23, 2018, 132 Stat. 1187, substituted “Corporations” for “Corporation” in subpart heading.

1988⁠—Pub. L. 100–647, title I, § 1018(d)(5)(F), Nov. 10, 1988, 102 Stat. 3580, substituted “corporations; treatment of distributions.” for “transferor corporation; other treatment of transferor corporation; etc.” in item 361.

1986⁠—Pub. L. 99–514, title XVIII, § 1804(g)(3), Oct. 22, 1986, 100 Stat. 2806, substituted “to transferor corporation; other treatment of transferor corporation; etc.” for “corporations” in item 361.

1976⁠—Pub. L. 94–455, title XIX, § 1901(b)(13), Oct. 4, 1976, 90 Stat. 1795, struck out item 363 “Effect on earnings and profits”.