FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772
Current through Pub. L. 119-102
Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772
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26 U.S.C. § 342 (Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
William B. Scaife & Sons Co. v. Driscoll
94 F.2d 664 (Third Circuit, 1937)
Rosoff Tunnel Corporation v. Higgins
28 F. Supp. 880 (S.D. New York, 1938)
Allied Agents, Inc. v. United States
26 F. Supp. 98 (Court of Claims, 1939)
Wm. B. Scaife & Sons Co. v. Driscoll
18 F. Supp. 748 (W.D. Pennsylvania, 1937)
Editorial Notes
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 110, related to liquidation of certain foreign personal holding companies.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal 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.
Editorial Notes
Amendments
1982—Pub. L. 97–248, title II, §222(e)(8)(A), Sept. 3, 1982, 96 Stat. 481, inserted "and Special Rule" in subpart heading, and substituted "Definition and special rule" for "Partial liquidation defined" in item 346.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal 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.
Editorial Notes
Amendments
1982—Pub. L. 97–248, title II, §222(e)(8)(A), Sept. 3, 1982, 96 Stat. 481, inserted "and Special Rule" in subpart heading, and substituted "Definition and special rule" for "Partial liquidation defined" in item 346.