[§341. Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763 ]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 107 ; Pub. L. 85–866, title I, §20(a), Sept. 2, 1958, 72 Stat. 1615 ; Pub. L. 87–834, §13(f)(4), Oct. 16, 1962, 76 Stat. 1035 ; Pub. L. 88–272, title II, §231(b)(4), Feb. 26, 1964, 78 Stat. 105 ; Pub. L. 88–484, §1(a), Aug. 22, 1964, 78 Stat. 596 ; Pub. L. 89–570, §1(b)(4), Sept. 12, 1966, 80 Stat. 762 ; Pub. L. 91–172, title II, §211(b)(4), title V, §514(b)(1), Dec. 30, 1969, 83 Stat. 570 , 643; Pub. L. 94–455, title II, §205(c)(2), title XIV, §1402(b)(1)(B), (2), title XIX, §§1901(b)(3)(A), (I), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1535 , 1731, 1732, 1792, 1793, 1834; Pub. L. 97–34, title V, §505(c)(2), Aug. 13, 1981, 95 Stat. 332 ; Pub. L. 97–248, title II, §222(e)(5), Sept. 3, 1982, 96 Stat. 480 ; Pub. L. 98–369, div. A, title I, §§43(c)(1), 65(a)–(c), 135(a), title IV, §492(b)(2), title X, §1001(b)(2), (e), July 18, 1984, 98 Stat. 558 , 584, 669, 854, 1011, 1012; Pub. L. 99–514, title VI, §631(e)(6), title XVIII, §§1804(i)(1), 1899A(8), Oct. 22, 1986, 100 Stat. 2273 , 2807, 2958; Pub. L. 100–647, title I, §1006(e)(18), Nov. 10, 1988, 102 Stat. 3403 ; Pub. L. 104–188, title I, §1702(h)(7), Aug. 20, 1996, 110 Stat. 1874 ; Pub. L. 106–170, title V, §532(c)(2)(D), Dec. 17, 1999, 113 Stat. 1930 ; Pub. L. 107–147, title IV, §417(24)(B)(i), Mar. 9, 2002, 116 Stat. 57 , related to collapsible corporations.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

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