26 USC Subtitle A, CHAPTER 1, Subchapter C, PART II: Front Matter
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle A / CHAPTER 1 / Subchapter C / PART II / Front Matter   Next >>
 
26 USC Subtitle A, CHAPTER 1, Subchapter C, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART II-CORPORATE LIQUIDATIONS
Jump To: Future AmendmentsAmendments

PART II-CORPORATE LIQUIDATIONS

Subpart
A.
Effects on recipients.
B.
Effects on corporation.
[C.
Repealed.]
D.
Definition and special rule.

        

Amendment of Analysis

For inapplicability of amendment by Pub. L. 108–27 to taxable years beginning after Dec. 31, 2008, see section 303 of Pub. L. 108–27, set out as an Effective and Termination Dates of 2003 Amendment note under section 1 of this title.

Amendments

2003- Pub. L. 108–27, title III, §§302(e)(4)(B)(iii), 303, May 28, 2003, 117 Stat. 764 , temporarily struck out item for subpart C "Collapsible corporations".

1982- Pub. L. 97–248, title II, §222(e)(8)(B), Sept. 3, 1982, 96 Stat. 481 , inserted "and special rule" in item for subpart D.

1976- Pub. L. 94–455, title XIX, §1901(b)(12)(B), Oct. 4, 1976, 90 Stat. 1795 , struck out in table of subparts for part II of subchapter C of chapter 1 in subpart (C) "; foreign personal holding companies" after "corporations".