26 USC 342: Repealed. Pub. L. 94-455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772
Text contains those laws in effect on August 17, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART II-CORPORATE LIQUIDATIONSSubpart C-Repealed
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[§342. Repealed.
Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772
]
Section, act Aug. 16, 1954, ch. 736,
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of