26 USC Chapter 1, Subchapter C - Corporate Distributions and Adjustments

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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Part I. Distributions by corporations. II. Corporate liquidations. III. Corporate organizations and reorganizations. [IV. Repealed.] V. Carryovers. VI. Treatment of certain corporate interests as stock or indebtedness. [VII. Repealed.]

Amendments

1990—Pub. L. 101–508, title XI, § 11801(b)(5),Nov. 5, 1990, 104 Stat. 1388–522, struck out item for part IV “Insolvency reorganizations”.

1988—Pub. L. 100–647, title I, § 1006(e)(8)(C),Nov. 10, 1988, 102 Stat. 3401, struck out item for part VII “Miscellaneous corporate provisions”.

1984—Pub. L. 98–369, div. A, title I, § 75(d),July 18, 1984, 98 Stat. 595, added item for part VII.

1976—Pub. L. 94–455, title XIX, § 1901(b)(15),Oct. 4, 1976, 90 Stat. 1796, struck out item for part VII “Effective date of subchapter C.”

1969—Pub. L. 91–172, title IV, § 415(b),Dec. 30, 1969, 83 Stat. 614, redesignated item for part VI as VII and added part VI.

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC Chapter 1, Subchapter C - Corporate Distributions and Adjustments

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