26 U.S.C. § 341

act Aug. 16, 1954, ch. 736 68A Stat. 107 Pub. L. 85–866, title I, § 20(a)Sept. 2, 195872 Stat. 1615 Pub. L. 87–834, § 13(f)(4)Oct. 16, 196276 Stat. 1035 Pub. L. 88–272, title II, § 231(b)(4)Feb. 26, 196478 Stat. 105 Pub. L. 88–484, § 1(a)Aug. 22, 196478 Stat. 596 Pub. L. 89–570, § 1(b)(4)Sept. 12, 196680 Stat. 762 Pub. L. 91–172, title II, § 211(b)(4)Dec. 30, 196983 Stat. 570 Pub. L. 94–455, title II, § 205(c)(2)Oct. 4, 197690 Stat. 1535 Pub. L. 97–34, title V, § 505(c)(2)Aug. 13, 198195 Stat. 332 Pub. L. 97–248, title II, § 222(e)(5)Sept. 3, 198296 Stat. 480 Pub. L. 98–369, div. A, title IJuly 18, 198498 Stat. 558 Pub. L. 99–514, title VI, § 631(e)(6)Oct. 22, 1986100 Stat. 2273 Pub. L. 100–647, title I, § 1006(e)(18)Nov. 10, 1988102 Stat. 3403 Pub. L. 104–188, title I, § 1702(h)(7)Aug. 20, 1996110 Stat. 1874 Pub. L. 106–170, title V, § 532(c)(2)(D)Dec. 17, 1999113 Stat. 1930 Pub. L. 107–147, title IV, § 417(24)(B)(i)Mar. 9, 2002116 Stat. 57 Section, , ; , , ; , , ; , , ; , , ; , , ; , title V, § 514(b)(1), , , 643; , title XIV, § 1402(b)(1)(B), (2), title XIX, §§ 1901(b)(3)(A), (I), 1906(b)(13)(A), , , 1731, 1732, 1792, 1793, 1834; , , ; , , ; , §§ 43(c)(1), 65(a)–(c), 135(a), title IV, § 492(b)(2), title X, § 1001(b)(2), (e), , , 584, 669, 854, 1011, 1012; , title XVIII, §§ 1804(i)(1), 1899A(8), , , 2807, 2958; , , ; , , ; , , ; , , , related to collapsible corporations.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Dec. 31, 2002section 302(f) of Pub. L. 108–27section 1 of this titleRepeal applicable, except as otherwise provided, to taxable years beginning after , see , set out as an Effective and Termination Dates of 2003 Amendment note under .