26 USC Subtitle A, CHAPTER 1, Subchapter C, PART II, Subpart C: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter C, PART II, Subpart C: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter C, PART II, Subpart C: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART II-CORPORATE LIQUIDATIONSSubpart C-Collapsible Corporations

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Subpart C-Collapsible Corporations

Sec.

341.

Collapsible corporations.

[342.

Repealed.]

Amendments

1976- Pub. L. 94–455, title XIX, §1901(b)(12)(C), (D), Oct. 4, 1976, 90 Stat. 1795 , struck out in subpart heading "; Foreign Personal Holding Companies" after "Collapsible Corporations" and item 342 "Liquidation of certain foreign personal holding companies".