26 USC 386: Repealed. Pub. L. 100-647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401
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26 USC 386: Repealed. Pub. L. 100-647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401 Text contains those laws in effect on May 8, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART VII-REPEALED
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[§386. Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401 ]

Section, added Pub. L. 98–369, div. A, title I, §75(a), July 18, 1984, 98 Stat. 594 ; amended Pub. L. 99–514, title XVIII, §1805(c)(1), Oct. 22, 1986, 100 Stat. 2810 , related to transfers of partnership and trust interests by corporations.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as an Effective Date of 1988 Amendment note under section 1 of this title.