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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter C. Corporate Distributions and Adjustments |
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Part III. CORPORATE ORGANIZATIONS AND REORGANIZATIONS |
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SubPart C. Effects on Corporation |
§ 363. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), Oct. 4, 1976 , 90 Stat. 1773
Latest version.
Remova lDescription
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.
Effective Date
Repeal effective for taxable years beginning after