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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter C
Corporate Distributions and Adjustments
part II
CORPORATE LIQUIDATIONS
subpart C
Repealed]
§ 342
Repealed.
Collapse to view only [§ 342. Repealed.
[§ 341. Repealed.
[§ 342. Repealed.
[§ 341.
Repealed.
Pub. L. 108–27, title III, § 302(e)(4)(A)
,
May 28, 2003
,
117 Stat. 763
]
[§ 342.
Repealed.
Pub. L. 94–455, title XIX, § 1901(a)(47)
,