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► 26 U.S.C. § 363 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 363
Repealed. Pub. L. 94-455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773
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-FE770C
► 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and Adjustments PART III - CORPORATE ORGANIZATIONS AND REORGANIZATIONS Subpart C - Effects on Corporations Sec. 363 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773 From the U.S. Government Publishing Office, www.gpo.gov

[§363. Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 119, related to cross reference for rules relating to effect on earnings and profits of transactions to which this part applies.

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.

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The statutory text of 26 U.S.C. § 363 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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1 — NORMAL TAXES AND SURTAXES
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Internal Revenue Code
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OM-USC26-SEC-FE770C
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Internal Revenue Code — 26 U.S.C. § 363