26 USC 1361: Repealed. Pub. L. 89-389, §4(b)(1), Apr. 14, 1966, 80 Stat. 116

26 USC 1361: Repealed. Pub. L. 89-389, §4(b)(1), Apr. 14, 1966, 80 Stat. 116 Text contains those laws in effect on January 4, 1995

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter R-Repealed

[§1361. Repealed. Pub. L. 89–389, §4(b)(1), Apr. 14, 1966, 80 Stat. 116 ]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 350 ; Oct. 10, 1962, Pub. L. 87–792, §7(h), 76 Stat. 829 ; Feb. 26, 1964, Pub. L. 88–272, title II, §225(k)(5), 78 Stat. 94 ; Apr. 14, 1966, Pub. L. 89–389, §4(a), 80 Stat. 115 , related to election of unincorporated business enterprises to be treated as domestic corporations, and provided for general rule, qualifications, applicability of corporate provisions, limitation, irrevocability of elections, change of ownership, constructive ownership, imposition of taxes, personal holding company income, computation of taxable income, distributions other than in liquidation and in liquidation, and revocation and termination of elections.

Effective Date of Repeal

Section 4(b)(1) of Pub. L. 89–389 provided that repeal of this section is effective Jan. 1, 1969.