26 USC 1101 to 1103: Repealed. Pub. L. 101-508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388-521
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26 USC 1101 to 1103: Repealed. Pub. L. 101-508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388-521 Text contains those laws in effect on December 21, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter O-Gain or Loss on Disposition of PropertyPART VIII-REPEALED
Jump To: MiscellaneousSavings Provision

[§§1101 to 1103. Repealed. Pub. L. 101–508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521 ]

Section 1101, added May 9, 1956, ch. 240, §10(a), 70 Stat. 139 ; amended Oct. 2, 1976, Pub. L. 94–452, §2(a), 90 Stat. 1503 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 ; Oct. 19, 1982, Pub. L. 97–354, §5(a)(34), 96 Stat. 1695 , related to distributions of property pursuant to Bank Holding Company Act.

Section 1102, added May 9, 1956, ch. 240, §10(a), 70 Stat. 143 ; amended Dec. 27, 1967, Pub. L. 90–225, §1, 81 Stat. 730 ; Oct. 2, 1976, Pub. L. 94–452, §2(a), 90 Stat. 1508 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 , related to basis of property acquired in distributions, periods of limitation, allocation of earnings and profits, and itemization of property.

Section 1103, added May 9, 1956, ch. 240, §10(a), 70 Stat. 144 ; amended Oct. 2, 1976, Pub. L. 94–452, §2(a), 90 Stat. 1509 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 , related to definitions for this part.


Statutory Notes and Related Subsidiaries

Savings Provision

For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.