2018 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Subpart C - Repealed
Sec. 341 - Repealed.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 (2018)
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 Repealed.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, 2018 Edition, 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	2018
Laws In Effect As Of Date	January 14, 2019
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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