{"identifier":"/us/usc/t26/s338","versions":[{"content_hash":"bb17b8ae0a32d1a4a7813819dc92457ac471144296f69a366f0bb2f3d3fc8ddd","first_seen":{"label":"113-21","currency_date":"2013-07-18","congress":113,"law_num":21,"excluded_laws":[],"update_num":null,"seq":0,"is_partial":false,"caveat":null,"titles_affected":["05","16","18","22","33","36","50"],"ingested_titles":[]},"releases":["113-21","113-31"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null},{"content_hash":"03f5f1ffa5c8204a2a0d3d9128e41b9888982f7ce6b09618fe1b16cd915ca2b0","first_seen":{"label":"113-86not79","currency_date":"2014-03-06","congress":113,"law_num":86,"excluded_laws":[79],"update_num":null,"seq":13,"is_partial":true,"caveat":"Current through Public Law 113-86 (03/06/2014), except 113-79.","titles_affected":["01","02","05","05a","06","07","08","10","12","14","15","16","19","20","21","22","23","25","26","28","30","31","33","40","41","42","43","44","46","48","49","50","51"],"ingested_titles":[]},"releases":["113-86not79","113-88","113-99","113-121","113-163not159","113-163"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null},{"content_hash":"5efc64cec814f715b1eacaa47aa95910717ee1d469c559b19cb9282655203dab","first_seen":{"label":"113-185","currency_date":"2014-10-06","congress":113,"law_num":185,"excluded_laws":[],"update_num":null,"seq":30,"is_partial":false,"caveat":null,"titles_affected":["05","10","12","15","16","19","20","24","26","28","29","38","40","42","50a"],"ingested_titles":[]},"releases":["113-185","113-185u1","113-201","113-271not235"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null},{"content_hash":"395da0ad1209c5c9e25cd29ab0bf3829d6fc3bb15bf20a90bdd1918507cfd228","first_seen":{"label":"113-296not287not291not295","currency_date":"2014-12-19","congress":113,"law_num":296,"excluded_laws":[287,291,295],"update_num":null,"seq":37,"is_partial":true,"caveat":"Current through Public Law 113-296 (12/19/2014), except 113-287, 113-291, 113-295.","titles_affected":["01","02","04","05","05a","06","07","08","10","12","13","15","16","18","19","20","21","22","23","25","26","28","29","30","31","33","38","39","40","41","42","43","44","47","48","49","50","50a","51","52"],"ingested_titles":[]},"releases":["113-296not287not291not295"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null},{"content_hash":"93608d1a511639451b4978e91285cac25617e158f0b3281194b7021e2aa283e4","first_seen":{"label":"113-296not287not291","currency_date":"2014-12-19","congress":113,"law_num":296,"excluded_laws":[287,291],"update_num":null,"seq":38,"is_partial":true,"caveat":"Current through Public Law 113-296 (12/19/2014), except 113-287, 113-291.","titles_affected":["05","11","12","26","29","31","42"],"ingested_titles":[]},"releases":["113-296not287not291","113-296","114-11","114-19","114-22","114-30","114-49","114-58","114-73","114-86","114-86u1","114-93not92","114-100not94not95","114-114not95not113"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null},{"content_hash":"233afd2b425b3e2a5ece4f632d22d23480255fd3e289d0d207914307609c2bdb","first_seen":{"label":"114-115not95","currency_date":"2015-12-28","congress":114,"law_num":115,"excluded_laws":[95],"update_num":null,"seq":61,"is_partial":true,"caveat":"Current through Public Law 114-115 (12/28/2015), except 114-95.","titles_affected":["01","02","05","05a","06","07","08","10","12","14","15","16","18","19","20","21","22","23","25","26","28","30","31","33","38","40","41","42","43","44","46","47","48","49","50","51","54"],"ingested_titles":[]},"releases":["114-115not95"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null},{"content_hash":"ea938aadd84a63218705928d94e20b080671b28a3cfd8e3cf8e6ba5bd5295dcf","first_seen":{"label":"114-115","currency_date":"2015-12-28","congress":114,"law_num":115,"excluded_laws":[],"update_num":null,"seq":62,"is_partial":false,"caveat":null,"titles_affected":["02","07","08","10","15","20","21","23","25","26","29","31","40","42","47","49","50"],"ingested_titles":[]},"releases":["114-115","114-139","114-141","114-189","114-195","115-46u1","115-60","115-64"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null},{"content_hash":"5a7af9f99c67bdb6e72816b7c796625fa4c2a7b449a0ca1d857b97dcf9b2ceb1","first_seen":{"label":"114-243","currency_date":"2016-10-07","congress":114,"law_num":243,"excluded_laws":[],"update_num":null,"seq":80,"is_partial":false,"caveat":null,"titles_affected":["07","16","18","20","22","23","25","26","36","40","42","49","54"],"ingested_titles":[]},"releases":["114-243","114-244u1","114-314not255","114-321","114-329","115-35"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null},{"content_hash":"f37ad1809bef698eded2bb7fb5cc01fb9aa1714a682d4575c463f2f087fe413a","first_seen":{"label":"115-117not91not96","currency_date":"2018-01-12","congress":115,"law_num":117,"excluded_laws":[91,96],"update_num":null,"seq":124,"is_partial":true,"caveat":"Current through Public Law 115-117 (01/12/2018), except 115-91, 115-96.","titles_affected":["16","26","42","43"],"ingested_titles":[]},"releases":["115-117not91not96","115-117","115-122","115-129"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null},{"content_hash":"81592487e58576e5ac3e6db29d5acc8906701d95b852b39043be55701e73bc94","first_seen":{"label":"115-171","currency_date":"2018-05-09","congress":115,"law_num":171,"excluded_laws":[],"update_num":null,"seq":135,"is_partial":false,"caveat":null,"titles_affected":["01","02","05","05a","06","07","08","10","12","14","15","16","18","19","20","21","22","23","26","28","29","30","31","33","34","36","38","40","41","42","43","47","48","49","50","51","54"],"ingested_titles":[]},"releases":["115-171","115-243not232","115-253not232","115-269not254","115-324not254not282","115-384not282not334","115-419not334","116-10"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null},{"content_hash":"aa51d099ea1da27b6d8c56edfde9b9b4cd9a6eb39313750b20c3f0f8c0b72dd3","first_seen":{"label":"116-29","currency_date":"2019-07-05","congress":116,"law_num":29,"excluded_laws":[],"update_num":null,"seq":177,"is_partial":false,"caveat":null,"titles_affected":["02","06","07","15","16","19","21","26","34","38","42","43","48","49","50"],"ingested_titles":[]},"releases":["116-29","116-33","116-59","116-72","116-91","116-108not92not94","116-108not92","116-108","116-130not113","116-138not113","116-139","116-142","116-147"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null},{"content_hash":"477d769078e55253aaa2e6f0b0b8c9607df2a15ee49cc5c94cf1115ba26f993f","first_seen":{"label":"116-163","currency_date":"2020-10-02","congress":116,"law_num":163,"excluded_laws":[],"update_num":null,"seq":214,"is_partial":false,"caveat":null,"titles_affected":["01","02","03","06","07","08","10","15","17","18","21","22","23","26","28","31","35","36","38","40","42","45","49","50"],"ingested_titles":[]},"releases":["116-163","116-344not283","117-24","117-44"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null},{"content_hash":"822755452daf3747ff9a7a7643eb9c06b61122e7630148f427267328b3fce0a1","first_seen":{"label":"117-52","currency_date":"2021-10-31","congress":117,"law_num":52,"excluded_laws":[],"update_num":null,"seq":247,"is_partial":false,"caveat":null,"titles_affected":["23","26"],"ingested_titles":[]},"releases":["117-52","117-80","117-114","117-174not169","117-174","117-327not263","118-3not328","118-3","118-16","118-34not31","118-41","118-47","118-62","118-64","118-150","118-209not159","118-271not159","118-274not159","119-31","119-36","119-43","119-68not60","119-83"],"num":"§ 338.","heading":"Certain stock purchases treated as asset acquisitions","status":null}]}