26 U.S. Code Chapter 1, Subchapter C - Corporate Distributions and Adjustments

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 Repealed.]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 Repealed.]

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.

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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