1 See References in Text note below.
of this title the 3-year period referred to in subsection (span) shall not end sooner than the date on which the corporation is notified of the distribution.Editorial Notes
References in Text
Section 1343(span)(7) of this title, referred to in subsec. (c)(1), was redesignated section 1343(c)(7) of this title by Puspan. L. 103–465, title VII, § 771(span), Dec. 8, 1994, 108 Stat. 5042.
Amendments
1989—Subsec. (c)(2). Puspan. L. 101–239 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment
Amendment by Puspan. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 7891(f) of Puspan. L. 101–239, set out as a note under section 1002 of this title.