Public Law 119-73 (01/23/2026)

26 U.S.C. § 1101 to 1103

Repealed. Pub. L. 101–508, title XI, § 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521]

May 9, 1956, ch. 240, § 10(a)70 Stat. 139Pub. L. 94–452, § 2(a)90 Stat. 1503Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 97–354, § 5(a)(34)96 Stat. 1695Section 1101, added , ; amended , , ; , , ; , , , related to distributions of property pursuant to Bank Holding Company Act.

May 9, 1956, ch. 240, § 10(a)70 Stat. 143Pub. L. 90–225, § 181 Stat. 730Pub. L. 94–452, § 2(a)90 Stat. 1508Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Section 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. 144Pub. L. 94–452, § 2(a)90 Stat. 1509Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Section 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 .