Gain or loss recognized on property distributed in complete liquidation.
Nonrecognition for property distributed to parent in complete liquidation of subsidiary.
Certain stock purchases treated as asset acquisitions.
1986—Pub. L. 99–514, title VI, § 631(e)(17),Oct. 22, 1986, 100 Stat. 2275, substituted “Gain or loss recognized on property distributed in complete liquidation” for “General rule” in item 336 and “Nonrecognition for property distributed to parent in complete liquidation of subsidiary” for “Gain or loss on sales or exchanges in connection with certain liquidations” in item 337.
1982—Pub. L. 97–248, title II, § 224(c)(9),Sept. 3, 1982, 96 Stat. 489, substituted “Certain stock purchases treated as asset acquisitions” for “Effect on earnings and profits” in item 338.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
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