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Part VII - REPEALED (§§ 386 - 395)
Section 386 - Repealed. Pub. L. 100-647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter C - Corporate Distributions and Adjustments
PART VII - REPEALED
Sec. 386 - Repealed. Pub. L. 100-647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401
Containssection 386
Date2013
Laws in Effect as of DateJanuary 16, 2014
Positive LawNo
Dispositionrepealed
Statutes at Large References98 Stat. 594
100 Stat. 2810
102 Stat. 3401
Public Law ReferencesPublic Law 98-369, Public Law 99-514, Public Law 100-647

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Repealed. Pub. L. 100-647, title I, §1006 - 26 U.S.C. § 386 (2013)
[§386. Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]

Section, added Pub. L. 98–369, div. A, title I, §75(a), July 18, 1984, 98 Stat. 594; amended Pub. L. 99–514, title XVIII, §1805(c)(1), Oct. 22, 1986, 100 Stat. 2810, related to transfers of partnership and trust interests by corporations.

EFFECTIVE DATE OF REPEAL

Repeal effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as an Effective Date of 1988 Amendment note under section 1 of this title.

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