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

26 U.S.C. § 370 to 372

Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]

Pub. L. 96–589, § 4(f)94 Stat. 3404Section 370, added , , , related to termination of part.

Aug. 16, 1954, ch. 73668A Stat. 121Pub. L. 94–455, title XIX, § 1901(a)(50)90 Stat. 1773Section 371, acts , ; , , , related to reorganization in certain receivership and bankruptcy proceedings.

Aug. 16, 1954, ch. 73668A Stat. 122Pub. L. 85–866, title I, § 95(a)72 Stat. 1671Pub. L. 94–455, title XIX90 Stat. 1773Section 372, acts , ; , , ; , , §§ 1901(a)(51), (b)(14)(A), 1906(b)(13)(A), , 1795, 1834, related to basis in connection with certain receivership and bankruptcy proceedings.

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 .