26 USC 391 to 395: Repealed. Pub. L. 94-455, title XIX, §1901(a)(55), Oct. 4, 1976, 90 Stat. 1773
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26 USC 391 to 395: Repealed. Pub. L. 94-455, title XIX, §1901(a)(55), Oct. 4, 1976, 90 Stat. 1773 Text contains those laws in effect on November 14, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART VII-REPEALED
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[§§391 to 395. Repealed. Pub. L. 94–455, title XIX, §1901(a)(55), Oct. 4, 1976, 90 Stat. 1773 ]

Section 391, acts Aug. 16, 1954, ch. 736, 68A Stat. 131 ; Sept. 2, 1958, Pub. L. 85–866, title I, §22(a), 72 Stat. 1620 , related to effective date of section 301 et seq. of this title.

Section 392, act Aug. 16, 1954, ch. 736, 68A Stat. 131 , related to effective date of section 331 et seq. of this title.

Section 393, act Aug. 16, 1954, ch. 736, 68A Stat. 132 , related to effective date of section 351 et seq. of this title.

Section 394, act Aug. 16, 1954, ch. 736, 68A Stat. 133 , related to effective date of section 381 et seq. of this title.

Section 395, act Aug. 16, 1954, ch. 736, 68A Stat. 133 , related to special rules for application of this subchapter.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.