2017 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 A - Effects on Recipients
Sec. 333 - Repealed. Pub. L. 99-514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273

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Citation 26 U.S.C. § 333 (2017)
Section Name [§333. Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
Repeal Summary

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.

Editorial Notes EFFECTIVE DATE OF REPEAL

Repeal 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.

Publication Title United States Code, 2012 Edition, Supplement 5, 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Sec. 333 - Repealed.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 2017
Laws In Effect As Of Date January 12, 2018
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Disposition repealed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
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