U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— Corporate Distributions and Adjustments › Part PART II— CORPORATE LIQUIDATIONS › Subpart Subpart A— Effects on Recipients

26 U.S.C. § 333

Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]

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[repealed]

Notes of Decisions
Cited in 6 cases, 1960–1996 · leading case: Hillsboro Nat'l Bank v. Comm'r, 460 U.S. 370 (1983).
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Hillsboro Nat'l Bank v. Comm'r, 460 U.S. 370 (1983). · cites it 2× “On July 2, 1973, on the second day after the end of its fiscal year, the Dairy adopted a plan of liquidation pursuant to § 333 of the Code, 26 U. S. C. § 333 . That section requires the adoption of a plan of liquidation; the making and filing, within 30 days, of written…”
Harriman v. E. I. Du Pont De Nemours & Co., 411 F. Supp. 133 (D. Del. 1975). · cites it 3× “47 The range of merger terms initially recommended by Morgan Stanley and Kidder Peabody was heavily influenced by the theoretical availability of a “one-month” liquidation under Section 333 of the Internal Revenue Code, 26 U.S.C. § 333 , as a supposedly viable alternative to the…”
Comm'r of Revenue v. Dupee, 670 N.E.2d 173 (Mass. 1996). “…distribution of appreciated assets to its shareholders without the shareholders recognizing the gain immediately. See 26 U.S.C. § 333 (1982).”
Ernest L. Posey & Kathleen v. Posey, Husband & Wife v. United States, 449 F.2d 228 (5th Cir. 1971). “Enough qualified electing shareholders of the liquidating corporation must timely file the necessary written elections with the District Director as to their personal election to individually come within the one month liquidation provisions of 26 U.S.C. § 333 , Internal Revenue…”
Jane G. Thompson Curry v. United States, 298 F.2d 273 (4th Cir. 1962). “The marrow of the controversy is the method of treating for tax purposes a corporate asset returned to the stockholders in a liquidation under Internal Revenue Code of 1954, § 333, 26 U.S. C.A. § 333, and consisting of a contract of the South Carolina Electric and Gas Company to…”
Curry v. United States, 191 F. Supp. 899 (E.D.S.C. 1960). “On October 31, 1955 the company was liquidated pursuant to Section 333 of the Internal Revenue Code 26 U.S.C.A. § 333 , with each shareholder (among which was the plaintiff) receiving his or her pro-rata share of the corporate assets.”
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