Amendments
1988—[Pub. L. 100–647, title I, § 1018(d)(5)(F)], Nov. 10, 1988, [102 Stat. 3580], substituted “corporations; treatment of distributions.” for “transferor corporation; other treatment of transferor corporation; etc.” in item 361.
1986—[Pub. L. 99–514, title XVIII, § 1804(g)(3)], Oct. 22, 1986, [100 Stat. 2806], substituted “to transferor corporation; other treatment of transferor corporation; etc.” for “corporations” in item 361.
1976—[Pub. L. 94–455, title XIX, § 1901(b)(13)], Oct. 4, 1976, [90 Stat. 1795], struck out item 363 “Effect on earnings and profits”.