FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273
26 U.S.C. § 333
Title26 — Internal Revenue Code
Chapter1 — NORMAL TAXES AND SURTAXES
SubchapterC
PartII
Current throughPub. L. 119-99
This text of 26 U.S.C. § 333 (Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 333.
Text
Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Hillsboro National Bank v. Commissioner
460 U.S. 370 (Supreme Court, 1983)
Ernest L. Posey and Kathleen v. Posey, Husband and Wife v. United States
449 F.2d 228 (Fifth Circuit, 1971)
Harriman v. E. I. Du Pont De Nemours & Co.
411 F. Supp. 133 (D. Delaware, 1975)
Commissioner of Revenue v. Dupee
670 N.E.2d 173 (Massachusetts Supreme Judicial Court, 1996)
Carter v. Oxford
118 S.E.2d 216 (Court of Appeals of Georgia, 1960)
Jane G. Thompson Curry v. United States
298 F.2d 273 (Fourth Circuit, 1962)
Peter A. Johnson and Claire P. Lyon v. Commissioner of Internal Revenue
989 F.2d 484 (First Circuit, 1993)
Curry v. United States
191 F. Supp. 899 (E.D. South Carolina, 1960)
Editorial Notes
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 103; Feb. 26, 1964, Pub. L. 88–272, title II, §225(g), 78 Stat. 89; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§1901(a)(44), 1906(b)(13)(A), 1951(b)(6)(A), 90 Stat. 1772, 1834, 1838, related to election as to recognition of gain in certain liquidations.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to any distribution in complete liquidation, and any sale or exchange, made by a corporation after July 31, 1986, unless such corporation is completely liquidated before Jan. 1, 1987, any transaction described in section 338 of this title for which the acquisition date occurs after Dec. 31, 1986, and any distribution, not in complete liquidation, made after Dec. 31, 1986, with exceptions and special and transitional rules, see section 633 of Pub. L. 99–514, set out as an Effective Date note under section 336 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to any distribution in complete liquidation, and any sale or exchange, made by a corporation after July 31, 1986, unless such corporation is completely liquidated before Jan. 1, 1987, any transaction described in section 338 of this title for which the acquisition date occurs after Dec. 31, 1986, and any distribution, not in complete liquidation, made after Dec. 31, 1986, with exceptions and special and transitional rules, see section 633 of Pub. L. 99–514, set out as an Effective Date note under section 336 of this title.
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 333, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/333.