FEDERAL · 26 U.S.C. · Chapter 1

Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 1 — NORMAL TAXES AND SURTAXES·Subch. C·Pt. II
Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763

Free access — add to your briefcase to read the full text and ask questions with AI

26 U.S.C. § 341 (Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

E. Keith Owens v. Commissioner of Internal Revenue
568 F.2d 1233 (Sixth Circuit, 1977)
64 case citations
Rolland L. King and Arlene P. King v. United States
641 F.2d 253 (Fifth Circuit, 1981)
46 case citations
Edward Weil and Dorothy Weil v. Commissioner of Internal Revenue
252 F.2d 805 (Second Circuit, 1958)
29 case citations
Kelley v. Commissioner
32 T.C. 135 (U.S. Tax Court, 1959)
19 case citations
Lincoln Savings and Loan Association v. Commissioner of Internal Revenue
422 F.2d 90 (Ninth Circuit, 1970)
17 case citations
Chicago Telephone Supply Co. v. United States
23 F. Supp. 471 (Court of Claims, 1938)
16 case citations
Levenson v. United States
157 F. Supp. 244 (N.D. Alabama, 1957)
15 case citations
Mintz v. Commissioner
284 F.2d 554 (Second Circuit, 1960)
14 case citations
HONAKER, DRLG., INC. v. Koehler
190 F. Supp. 287 (D. Kansas, 1960)
9 case citations
Twentieth Century-Fox Film Corporation v. Commissioner of Internal Revenue
372 F.2d 281 (Second Circuit, 1967)
6 case citations
Combs v. United States
490 F. Supp. 22 (E.D. Kentucky, 1978)
1 case citations
Thermo King Corp. v. White's Trucking Service, Inc.
292 F.2d 668 (Fifth Circuit, 1961)
1 case citations

Editorial Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 107; Pub. L. 85–866, title I, §20(a), Sept. 2, 1958, 72 Stat. 1615; Pub. L. 87–834, §13(f)(4), Oct. 16, 1962, 76 Stat. 1035; Pub. L. 88–272, title II, §231(b)(4), Feb. 26, 1964, 78 Stat. 105; Pub. L. 88–484, §1(a), Aug. 22, 1964, 78 Stat. 596; Pub. L. 89–570, §1(b)(4), Sept. 12, 1966, 80 Stat. 762; Pub. L. 91–172, title II, §211(b)(4), title V, §514(b)(1), Dec. 30, 1969, 83 Stat. 570, 643; Pub. L. 94–455, title II, §205(c)(2), title XIV, §1402(b)(1)(B), (2), title XIX, §§1901(b)(3)(A), (I), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1535, 1731, 1732, 1792, 1793, 1834; Pub. L. 97–34, title V, §505(c)(2), Aug. 13, 1981, 95 Stat. 332; Pub. L. 97–248, title II, §222(e)(5), Sept. 3, 1982, 96 Stat. 480; Pub. L. 98–369, div. A, title I, §§43(c)(1), 65(a)–(c), 135(a), title IV, §492(b)(2), title X, §1001(b)(2), (e), July 18, 1984, 98 Stat. 558, 584, 669, 854, 1011, 1012; Pub. L. 99–514, title VI, §631(e)(6), title XVIII, §§1804(i)(1), 1899A(8), Oct. 22, 1986, 100 Stat. 2273, 2807, 2958; Pub. L. 100–647, title I, §1006(e)(18), Nov. 10, 1988, 102 Stat. 3403; Pub. L. 104–188, title I, §1702(h)(7), Aug. 20, 1996, 110 Stat. 1874; Pub. L. 106–170, title V, §532(c)(2)(D), Dec. 17, 1999, 113 Stat. 1930; Pub. L. 107–147, title IV, §417(24)(B)(i), Mar. 9, 2002, 116 Stat. 57, related to collapsible corporations.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal
Repeal applicable, except as otherwise provided, to taxable years beginning after Dec. 31, 2002, see section 302(f) of Pub. L. 108–27, set out as an Effective and Termination Dates of 2003 Amendment note under section 1 of this title.