26 U.S. Code § 386 - Repealed.

prev | next
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.
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) ofPub. L. 100–647, set out as an Effective Date of 1988 Amendment note under section 1 of this title.

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.