Subpart C – Effects On Corporation

Effects On Corporation

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter C > Part III > Subpart C

Details

• Reference: Subpart C
• Legend: Effects On Corporation
• USCode Year: 2013

Provision Content

Amendments

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-336 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-336, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-318 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-318, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-332 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-332, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Part II – Corporate Liquidations in the Legal Encyclopedia: Liability

In this entry about Part II – Corporate Liquidations, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter C/Part III/Subpart C/Section 361 – Nonrecognition of Gain Or Loss to Corporations; Treatment of Distributions
• Title 26/Subtitle A/Chapter 1/Subchapter C/Part III/Subpart C/Section 362 – Basis to Corporations
• Title 26/Subtitle A/Chapter 1/Subchapter C/Part III/Subpart C/Section 363 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(49), Oct. 4, 1976, 90 Stat. 1773]