26 USC Subtitle A, CHAPTER 1, Subchapter C, PART III, Subpart C: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter C, PART III, Subpart C: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter C, PART III, Subpart C: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONSSubpart C-Effects on Corporations

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Subpart C-Effects on Corporations

Sec.

361.

Nonrecognition of gain or loss to corporations; treatment of distributions.

362.

Basis to corporations.

[363.

Repealed.]

Editorial Notes

Amendments

2018- Pub. L. 115–141, div. U, title IV, §401(a)(66), Mar. 23, 2018, 132 Stat. 1187 , substituted "Corporations" for "Corporation" in subpart heading.

1988- Pub. L. 100–647, title I, §1018(d)(5)(F), Nov. 10, 1988, 102 Stat. 3580 , substituted "corporations; treatment of distributions." for "transferor corporation; other treatment of transferor corporation; etc." in item 361.

1986- Pub. L. 99–514, title XVIII, §1804(g)(3), Oct. 22, 1986, 100 Stat. 2806 , substituted "to transferor corporation; other treatment of transferor corporation; etc." for "corporations" in item 361.

1976- Pub. L. 94–455, title XIX, §1901(b)(13), Oct. 4, 1976, 90 Stat. 1795 , struck out item 363 "Effect on earnings and profits".