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1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— Corporate Distributions and Adjustments › Part [PART VII— REPEALED]

26 U.S.C. § 386

Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]

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[repealed]

Notes of Decisions
Cited in 1 case, 1985–1985 · leading case: Holiday Village Shopping Center, Etc. v. The United States
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Holiday Village Shopping Center, Etc. v. The United States (1985) cafc “494 (to be codified at 26 U.S.C. §§ 386 & 761(e)). D. In the Tax Reform Act of 1984, Congress provided that for purposes of determining the amount of gain recognized by a corporation on distribution of a partnership interest, the distribution shall be treated in the same manner…”
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