26 U.S. Code Part II - CORPORATE LIQUIDATIONS

Subpart A. Effects on recipients. B. Effects on corporation. [C. Repealed.] D. Definition and special rule.
Amendments

2003—Pub. L. 108–27, title III, § 302(e)(4)(B)(iii),May 28, 2003, 117 Stat. 764, struck out item for subpart C “Collapsible corporations”.
1982—Pub. L. 97–248, title II, § 222(e)(8)(B),Sept. 3, 1982, 96 Stat. 481, inserted “and special rule” in item for subpart D.
1976—Pub. L. 94–455, title XIX, § 1901(b)(12)(B),Oct. 4, 1976, 90 Stat. 1795, struck out in table of subparts for part II of subchapter C of chapter 1 in subpart (C) “; foreign personal holding companies” after “corporations”.

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

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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