26 U.S.C. §§ 370 to 372
Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521
[§§ 370 to 372. Repealed. Pub. L. 101–508, title XI, § 11801(a)(19) , Nov. 5, 1990 , 104 Stat. 1388–521 ]
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Nearby sections (25 sections)
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- 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- 363 · Repealed.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
- 368 · Definitions relating to corporate reorganizations
- 370 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5,…
- 373 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976,…
- 374 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5,…
- 381 · Carryovers in certain corporate acquisitions
- 382 · Limitation on net operating loss carryforwards and certain…
- 383 · Special limitations on certain excess credits, etc.
- 384 · Limitation on use of preacquisition losses to offset built-in…
- 385 · Treatment of certain interests in corporations as stock or…
- 386 · Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10,…
- 391 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55), Oct. 4, 1976,…
- 401 · Qualified pension, profit-sharing, and stock bonus plans
- 402 · Taxability of beneficiary of employees’ trust
- 402A · Optional treatment of elective deferrals as Roth contributions