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► 26 U.S.C. § 342 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 342
Repealed. Pub. L. 94-455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-044FA4
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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TAXES AND SURTAXES Subchapter C - Corporate Distributions and Adjustments PART II - CORPORATE LIQUIDATIONS Subpart C - Repealed Sec. 342 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772 From the U.S. Government Publishing Office, www.gpo.gov

[§342. Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 110, related to liquidation of certain foreign personal holding companies.

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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 342 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C.
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Internal Revenue Code — 26 U.S.C. § 342