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Title 26
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Subtitle A Income Taxes
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Chapter 1 NORMAL TAXES AND SURTAXES
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Subchapter C Corporate Distributions and Adjustments
/ Part VII REPEALED]
Public Law 119-83 (04/13/2026)
Part VII Repealed]
Browse 0 units and 2 sections in Part VII Repealed] of Title 26.
Sections in Part VII
§ 386
Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
§ 391 to 395
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773]
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Part VI TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS