2016 US Code
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Subpart C - Repealed
Sec. 341 - Repealed. Pub. L. 108-27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763

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Citation 26 U.S.C. § 341 (2016)
Section Name [§341. Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763]
Repeal Summary

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 107; Pub. L. 85–866, title I, §20(a), Sept. 2, 1958, 72 Stat. 1615; Pub. L. 87–834, §13(f)(4), Oct. 16, 1962, 76 Stat. 1035; Pub. L. 88–272, title II, §231(b)(4), Feb. 26, 1964, 78 Stat. 105; Pub. L. 88–484, §1(a), Aug. 22, 1964, 78 Stat. 596; Pub. L. 89–570, §1(b)(4), Sept. 12, 1966, 80 Stat. 762; Pub. L. 91–172, title II, §211(b)(4), title V, §514(b)(1), Dec. 30, 1969, 83 Stat. 570, 643; Pub. L. 94–455, title II, §205(c)(2), title XIV, §1402(b)(1)(B), (2), title XIX, §§1901(b)(3)(A), (I), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1535, 1731, 1732, 1792, 1793, 1834; Pub. L. 97–34, title V, §505(c)(2), Aug. 13, 1981, 95 Stat. 332; Pub. L. 97–248, title II, §222(e)(5), Sept. 3, 1982, 96 Stat. 480; Pub. L. 98–369, div. A, title I, §§43(c)(1), 65(a)–(c), 135(a), title IV, §492(b)(2), title X, §1001(b)(2), (e), July 18, 1984, 98 Stat. 558, 584, 669, 854, 1011, 1012; Pub. L. 99–514, title VI, §631(e)(6), title XVIII, §§1804(i)(1), 1899A(8), Oct. 22, 1986, 100 Stat. 2273, 2807, 2958; Pub. L. 100–647, title I, §1006(e)(18), Nov. 10, 1988, 102 Stat. 3403; Pub. L. 104–188, title I, §1702(h)(7), Aug. 20, 1996, 110 Stat. 1874; Pub. L. 106–170, title V, §532(c)(2)(D), Dec. 17, 1999, 113 Stat. 1930; Pub. L. 107–147, title IV, §417(24)(B)(i), Mar. 9, 2002, 116 Stat. 57, related to collapsible corporations.

Editorial Notes EFFECTIVE DATE OF REPEAL

Repeal applicable, except as otherwise provided, to taxable years beginning after Dec. 31, 2002, see section 302(f) of Pub. L. 108–27, set out as an Effective and Termination Dates of 2003 Amendment note under section 1 of this title.

Publication Title United States Code, 2012 Edition, Supplement 4, 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. 341 - Repealed. Pub. L. 108-27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763
Contains section 341
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition repealed
Statutes at Large References 72 Stat. 1615
76 Stat. 1035
78 Stat. 105, 596
80 Stat. 762
83 Stat. 570
90 Stat. 1535
95 Stat. 332
96 Stat. 480
98 Stat. 558
100 Stat. 2273
102 Stat. 3403
110 Stat. 1874
113 Stat. 1930
116 Stat. 57
117 Stat. 763
Public Law References Public Law 85-866, Public Law 87-834, Public Law 88-272, Public Law 88-484, Public Law 89-570, Public Law 91-172, Public Law 94-455, Public Law 97-34, Public Law 97-248, Public Law 98-369, Public Law 99-514, Public Law 100-647, Public Law 104-188, Public Law 106-170, Public Law 107-147, Public Law 108-27
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