26 USC 363: Repealed. Pub. L. 94-455, title XIX, ยง1901(a)(49), Oct. 4, 1976, 90 Stat. 1773
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC 363: Repealed. Pub. L. 94-455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773 Text contains those laws in effect on January 2, 2001
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONSSubpart C-Effects on Corporation

[§363. Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773 ]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 119 , related to cross reference for rules relating to effect on earnings and profits of transactions to which this part applies.

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.