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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Subpart C - Repealed (§§ 341 - 342)
Section 342 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772
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| 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TAXES AND SURTAXES Subchapter C - Corporate Distributions and Adjustments PART II - CORPORATE LIQUIDATIONS Subpart C - Repealed Sec. 342 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772 |
| Contains | section 342 |
| Date | 2013 |
| Laws in Effect as of Date | January 16, 2014 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large Reference | 90 Stat. 1772 |
| Public Law Reference | Public Law 94-455 |
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Repealed. Pub. L. 94-455, title XIX, §1901 - 26 U.S.C. § 342 (2013)
[§342. Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 110, related to liquidation of certain foreign personal holding companies.
EFFECTIVE DATE OF REPEALRepeal 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.
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