26 U.S. Code Part III, Subpart C - Effects on Corporation

Sec. 361. Nonrecognition of gain or loss to corporations; treatment of distributions. 362. Basis to corporations. [363. Repealed.]
Amendments

1988—Pub. L. 100–647, title I, § 1018(d)(5)(F),Nov. 10, 1988, 102 Stat. 3580, substituted “corporations; treatment of distributions.” for “transferor corporation; other treatment of transferor corporation; etc.” in item 361.
1986—Pub. L. 99–514, title XVIII, § 1804(g)(3),Oct. 22, 1986, 100 Stat. 2806, substituted “to transferor corporation; other treatment of transferor corporation; etc.” for “corporations” in item 361.
1976—Pub. L. 94–455, title XIX, § 1901(b)(13),Oct. 4, 1976, 90 Stat. 1795, struck out item 363 “Effect on earnings and profits”.

 

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