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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 386

Repealed. Pub. L. 100-647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401

Ch. 1 — NORMAL TAXES AND SURTAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 1
Statutory Text

26 U.S.C. § 386 — Repealed. Pub. L. 100-647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401

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- Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter C - Corporate Distributions and Adjustments PART VII - REPEALED Sec. 386 - Repealed. Pub. L. 100-647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401 From the U.S. Government Publishing Office, www.gpo.gov

[§386. Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]

Section, added Pub. L. 98–369, div. A, title I, §75(a), July 18, 1984, 98 Stat. 594; amended Pub. L. 99–514, title XVIII, §1805(c)(1), Oct. 22, 1986, 100 Stat. 2810, related to transfers of partnership and trust interests by corporations.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Repeal effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as an Effective Date of 1988 Amendment note under section 1 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-5ADB8E
Entity Class
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boisestandard.org
Citation
26 U.S.C. § 386
Jurisdiction
Federal — United States
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PRIMARY-SOURCE
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915cdfb547fa0632...
Semantic Edges
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The statutory text of 26 U.S.C. § 386 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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← 26 U.S.C. § 385 26 U.S.C. § 391 →
Ch. 1 — NORMAL TAXES AND SURTAXES
26 U.S.C. § 126 U.S.C. § 226 U.S.C. § 326 U.S.C. § 426 U.S.C. § 526 U.S.C. § 1126 U.S.C. § 1226 U.S.C. § 1526 U.S.C. § 2126 U.S.C. § 2226 U.S.C. § 2326 U.S.C. § 2426 U.S.C. § 2526 U.S.C. § 25A26 U.S.C. § 25B26 U.S.C. § 25C26 U.S.C. § 25D26 U.S.C. § 25E26 U.S.C. § 2626 U.S.C. § 2726 U.S.C. § 2826 U.S.C. § 2926 U.S.C. § 3026 U.S.C. § 30A26 U.S.C. § 30B26 U.S.C. § 30C26 U.S.C. § 30D26 U.S.C. § 3126 U.S.C. § 3226 U.S.C. § 33
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