Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle A - INCOME TAXESChapter 1 - NORMAL TAXES AND SURTAXESSubchapter C - CORPORATE DISTRIBUTIONS AND ADJUSTMENTSPart III - CORPORATE ORGANIZATIONS AND REORGANIZATIONS
Subpart C - EFFECTS ON CORPORATIONS
Section 363 - Repealed

26 U.S.C. § 363

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Current through P.L. 118-59 (published on www.congress.gov on 05/07/2024)
Section 363 - Repealed

26 U.S.C. § 363

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.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF REPEALRepeal 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.