Aug. 16, 1954, ch. 73668A Stat. 103Pub. L. 88–272, title II, § 225(g)78 Stat. 89Pub. L. 94–455, title XIX90 Stat. 1772Section, acts , ; , , ; , , §§ 1901(a)(44), 1906(b)(13)(A), 1951(b)(6)(A), , 1834, 1838, related to election as to recognition of gain in certain liquidations.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 338 of this titlesection 633 of Pub. L. 99–514section 336 of this titleRepeal applicable to any distribution in complete liquidation, and any sale or exchange, made by a corporation after , unless such corporation is completely liquidated before , any transaction described in for which the acquisition date occurs after , and any distribution, not in complete liquidation, made after , with exceptions and special and transitional rules, see , set out as an Effective Date note under .