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 Repealed.]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”.

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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