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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Part VII - Repealed
Sec. 386 - Repealed. Pub. L. 100-647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401
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| 26 U.S.C. § 386 (2018) |
| [§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 Repealed.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. |
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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. |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 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- Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter C - Corporate Distributions and Adjustments PART VII - REPEALED Sec. 386 - Repealed.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 |
| section 386 |
| 2018 |
| January 14, 2019 |
| No |
| repealed |
| 98 Stat. 594 100 Stat. 2810 102 Stat. 3401 |
| Public Law 98-369, Public Law 99-514, Public Law 100-647 |
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