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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter C— Corporate Distributions and Adjustments · § 341

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 Repealed.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

297 words·~1 min read·/usc/title-26/section-341

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.
Connections24 cite this · traces to 1
Cited by 24 sections · top 15
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  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 107
  • Pub. L. 85–866, title I, § 20(a)
  • 72 Stat. 1615
  • Pub. L. 87–834, § 13(f)(4)
  • 76 Stat. 1035
  • Pub. L. 88–272, title II, § 231(b)(4)
  • 78 Stat. 105
  • Pub. L. 88–484, § 1(a)
  • 78 Stat. 596
  • Pub. L. 89–570, § 1(b)(4)
  • 80 Stat. 762
  • Pub. L. 91–172, title II, § 211(b)(4)
  • 83 Stat. 570
  • Pub. L. 94–455, title II, § 205(c)(2)
  • 90 Stat. 1535
  • Pub. L. 97–34, title V, § 505(c)(2)
  • 95 Stat. 332
  • Pub. L. 97–248, title II, § 222(e)(5)
  • 96 Stat. 480
  • Pub. L. 98–369, div. A, title I
  • 98 Stat. 558
  • Pub. L. 99–514, title VI, § 631(e)(6)
  • 100 Stat. 2273
  • Pub. L. 100–647, title I, § 1006(e)(18)
  • 102 Stat. 3403
  • Pub. L. 104–188, title I, § 1702(h)(7)
  • 110 Stat. 1874
  • Pub. L. 106–170, title V, § 532(c)(2)(D)
  • 113 Stat. 1930
  • Pub. L. 107–147, title IV, § 417(24)(B)(i)
  • 116 Stat. 57
  • section 302(f) of Pub. L. 108–27
Citation graph
cites case law
§ 341
Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]
Stat.×20
U.S.C.×4
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 107
Pub. L.Pub. L. 85–866, title I, § 20(a)
Stat.72 Stat. 1615
Pub. L.Pub. L. 87–834, § 13(f)(4)
Cites 34 · showing 6Cited by 24 across 2 sources
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