2013 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter C - Corporate Distributions and Adjustments (§§ 301 - 395)
Part II - CORPORATE LIQUIDATIONS (§§ 331 - 346)
Subpart A - Effects on Recipients (§§ 331 - 334)
Section 333 - Repealed. Pub. L. 99-514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273
| Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | 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- Corporate Distributions and Adjustments PART II - CORPORATE LIQUIDATIONS Subpart A - Effects on Recipients Sec. 333 - Repealed. Pub. L. 99-514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273 |
| Contains | section 333 |
| Date | 2013 |
| Laws in Effect as of Date | January 16, 2014 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large References | 78 Stat. 89 90 Stat. 1772 100 Stat. 2273 |
| Public Law References | Public Law 88-272, Public Law 94-455, Public Law 99-514 |
Download PDF
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 103; Feb. 26, 1964, Pub. L. 88–272, title II, §225(g), 78 Stat. 89; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§1901(a)(44), 1906(b)(13)(A), 1951(b)(6)(A), 90 Stat. 1772, 1834, 1838, related to election as to recognition of gain in certain liquidations.
EFFECTIVE DATE OF REPEALRepeal applicable to any distribution in complete liquidation, and any sale or exchange, made by a corporation after July 31, 1986, unless such corporation is completely liquidated before Jan. 1, 1987, any transaction described in section 338 of this title for which the acquisition date occurs after Dec. 31, 1986, and any distribution, not in complete liquidation, made after Dec. 31, 1986, with exceptions and special and transitional rules, see section 633 of Pub. L. 99–514, set out as an Effective Date note under section 336 of this title.
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
