Section text and notes
May 9, 1956, ch. 240, § 10(a) 70 Stat. 139 Pub. L. 94–452, § 2(a)90 Stat. 1503 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Pub. L. 97–354, § 5(a)(34)96 Stat. 1695 Section 1101, added , ; amended , , ; , , ; , , , related to distributions of property pursuant to Bank Holding Company Act.
May 9, 1956, ch. 240, § 10(a) 70 Stat. 143 Pub. L. 90–225, § 181 Stat. 730 Pub. L. 94–452, § 2(a)90 Stat. 1508 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Section 1102, added , ; amended , , ; , , ; , , , related to basis of property acquired in distributions, periods of limitation, allocation of earnings and profits, and itemization of property.
May 9, 1956, ch. 240, § 10(a) 70 Stat. 144 Pub. L. 94–452, § 2(a)90 Stat. 1509 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Section 1103, added , ; amended , , ; , , , related to definitions for this part.
Statutory Notes and Related Subsidiaries
Savings Provision
Pub. L. 101–508section 11821(b) of Pub. L. 101–508section 45K of this titleFor provisions that nothing in repeal by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .