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 III— CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart Subpart C— Effects on Corporations

26 U.S.C. § 363

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]

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[repealed]

Notes of Decisions
Cited in 1 case, 1967–1967 · leading case: J. S. Biritz Construction Co. v. Commissioner of Internal Revenue, Joseph S. Biritz and Dorothy Biritz v. Commissioner o
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J. S. Biritz Construction Co. v. Commissioner of Internal Revenue, Joseph S. Biritz and Dorothy Biritz v. Commissioner o (1967) ca8 “26 U.S.C. § 363 (a) reads: “(a) General rule.”
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