26 U.S.C. § 341
Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763
[§ 341. Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A) , May 28, 2003 , 117 Stat. 763 ]
Source: view the official text
Cited by 9
- 26 CFR § 1.1245-6 — Relation of section 1245 to other sections.
- 26 CFR § 1.1248-2 — Earnings and profits attributable to a block of stock in simple cases.
- 26 CFR § 1.1248-3 — Earnings and profits attributable to stock in complex cases.
- 26 CFR § 1.1502-13 — Intercompany transactions.
- 26 CFR § 1.312-3 — Liabilities.
- 26 CFR § 1.453-9 — Gain or loss on disposition of installment obligations.
- 26 CFR § 1.856-1 — Definition of real estate investment trust.
- 26 CFR § 15a.453-1 — Installment method reporting for sales of real property and casual sales of personal property.
- 26 CFR § 53.4942(a)-2 — Computation of undistributed income.
Nearby sections (25 sections)
- 311 · Taxability of corporation on distribution
- 312 · Effect on earnings and profits
- 316 · Dividend defined
- 317 · Other definitions
- 318 · Constructive ownership of stock
- 331 · Gain or loss to shareholder in corporate liquidations
- 332 · Complete liquidations of subsidiaries
- 333 · Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986,…
- 334 · Basis of property received in liquidations
- 336 · Gain or loss recognized on property distributed in complete…
- 337 · Nonrecognition for property distributed to parent in complete…
- 338 · Certain stock purchases treated as asset acquisitions
- 341 · Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28,…
- 342 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47), Oct. 4, 1976,…
- 346 · Definition and special rule
- 351 · Transfer to corporation controlled by transferor
- 354 · Exchanges of stock and securities in certain reorganizations
- 355 · Distribution of stock and securities of a controlled corporation
- 356 · Receipt of additional consideration
- 357 · Assumption of liability
- 358 · Basis to distributees
- 361 · Nonrecognition of gain or loss to corporations; treatment of…
- 362 · Basis to corporations
- 363 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), Oct. 4, 1976,…
- 367 · Foreign corporations