United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle A. Income Taxes |
Chapter 1. NORMAL TAXES AND SURTAXES |
SubChapter C. Corporate Distributions and Adjustments |
Part II. CORPORATE LIQUIDATIONS |
SubPart C. Repealed |
§ 342. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47), Oct. 4, 1976 , 90 Stat. 1772
Latest version.
Remova lDescription
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 110, related to liquidation of certain foreign personal holding companies.
Effective Date
Repeal effective for taxable years beginning after