26 USC 342: Repealed. Pub. L. 94-455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772
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26 USC 342: Repealed. Pub. L. 94-455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772 Text contains those laws in effect on January 4, 1995
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

[§342. Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772 ]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 110 , related to liquidation of certain foreign personal holding companies.

Effective Date of Repeal

Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.