{"identifier":"/us/usc/t26/s370...372","title_num":"26","num":"[§§ 370 to 372.","heading":"Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]","status":"repealed","guid":"id4af44ed9-4155-11e7-9a9e-fed3d9a745cd","source_credit":null,"seq_in_title":325,"parent_identifier":"/us/usc/t26/stA/ch1/schC/ptIV","ancestors":[{"identifier":"/us/usc/t26","level":"title","num":"Title 26—","heading":"INTERNAL REVENUE CODE","status":null,"is_section":false},{"identifier":"/us/usc/t26/stA","level":"subtitle","num":"Subtitle A—","heading":"Income Taxes","status":null,"is_section":false},{"identifier":"/us/usc/t26/stA/ch1","level":"chapter","num":"CHAPTER 1—","heading":"NORMAL TAXES AND SURTAXES","status":null,"is_section":false},{"identifier":"/us/usc/t26/stA/ch1/schC","level":"subchapter","num":"Subchapter C—","heading":"Corporate Distributions and Adjustments","status":null,"is_section":false},{"identifier":"/us/usc/t26/stA/ch1/schC/ptIV","level":"part","num":"[PART IV—","heading":"REPEALED]","status":"repealed","is_section":false}],"xml":"<section xmlns=\"http://xml.house.gov/schemas/uslm/1.0\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:dc=\"http://purl.org/dc/elements/1.1/\" xmlns:dcterms=\"http://purl.org/dc/terms/\" status=\"repealed\" style=\"-uslm-lc:I80\" id=\"idd5387a50-ec38-11e5-b392-8d08e13c1552\" identifier=\"/us/usc/t26/s370...372\"><num value=\"370 to 372\">[§§ 370 to 372.</num><heading> Repealed. <ref href=\"/us/pl/101/508/tXI\">Pub. L. 101–508, title XI</ref>, § 11801(a)(19), <date date=\"1990-11-05\">Nov. 5, 1990</date>, <ref href=\"/us/stat/104/1388-521\">104 Stat. 1388–521</ref>]</heading><notes type=\"uscNote\" id=\"idd5387a51-ec38-11e5-b392-8d08e13c1552\">\n<note topic=\"removalDescription\" id=\"idd5387a52-ec38-11e5-b392-8d08e13c1552\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 370, added <ref href=\"/us/pl/96/589\">Pub. L. 96–589</ref>, § 4(f), <date date=\"1980-12-24\">Dec. 24, 1980</date>, <ref href=\"/us/stat/94/3404\">94 Stat. 3404</ref>, related to termination of part.</p>\n</note>\n<note topic=\"removalDescription\" id=\"idd5387a53-ec38-11e5-b392-8d08e13c1552\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 371, acts <ref href=\"/us/act/1954-08-16/ch736\">Aug. 16, 1954, ch. 736</ref>, <ref href=\"/us/stat/68A/121\">68A Stat. 121</ref>; <date date=\"1976-10-04\">Oct. 4, 1976</date>, <ref href=\"/us/pl/94/455/tXIX\">Pub. L. 94–455, title XIX</ref>, § 1901(a)(50), <ref href=\"/us/stat/90/1773\">90 Stat. 1773</ref>, related to reorganization in certain receivership and bankruptcy proceedings.</p>\n</note>\n<note topic=\"removalDescription\" id=\"idd5387a54-ec38-11e5-b392-8d08e13c1552\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 372, acts <ref href=\"/us/act/1954-08-16/ch736\">Aug. 16, 1954, ch. 736</ref>, <ref href=\"/us/stat/68A/122\">68A Stat. 122</ref>; <date date=\"1958-09-02\">Sept. 2, 1958</date>, <ref href=\"/us/pl/85/866/tI\">Pub. L. 85–866, title I</ref>, § 95(a), <ref href=\"/us/stat/72/1671\">72 Stat. 1671</ref>; <date date=\"1976-10-04\">Oct. 4, 1976</date>, <ref href=\"/us/pl/94/455/tXIX\">Pub. L. 94–455, title XIX</ref>, §§ 1901(a)(51), (b)(14)(A), 1906(b)(13)(A), <ref href=\"/us/stat/90/1773\">90 Stat. 1773</ref>, 1795, 1834, related to basis in connection with certain receivership and bankruptcy proceedings.</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"savings\" id=\"idd5387a55-ec38-11e5-b392-8d08e13c1552\"><heading class=\"centered smallCaps\">Savings Provision</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">For provisions that nothing in repeal by <ref href=\"/us/pl/101/508\">Pub. L. 101–508</ref> be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to <date date=\"1990-11-05\">Nov. 5, 1990</date>, for purposes of determining liability for tax for periods ending after <date date=\"1990-11-05\">Nov. 5, 1990</date>, see <ref href=\"/us/pl/101/508/s11821/b\">section 11821(b) of Pub. L. 101–508</ref>, set out as a note under <ref href=\"/us/usc/t26/s45K\">section 45K of this title</ref>.</p>\n</note>\n</notes>\n</section>","provision":null,"duplicates":[],"release":{"label":"115-35","currency_date":"2017-05-17","congress":115,"law_num":35,"excluded_laws":[],"update_num":null,"seq":99,"is_partial":false,"caveat":null,"titles_affected":["01","02","05","05a","06","07","08","10","12","15","16","19","20","21","22","23","26","28","30","31","33","36","38","40","41","42","43","48","49","50","51","54"],"ingested_titles":[]},"served_from":{"label":"115-35","currency_date":"2017-05-17","congress":115,"law_num":35,"excluded_laws":[],"update_num":null,"seq":99,"is_partial":false,"caveat":null,"titles_affected":["01","02","05","05a","06","07","08","10","12","15","16","19","20","21","22","23","26","28","30","31","33","36","38","40","41","42","43","48","49","50","51","54"],"ingested_titles":[]},"content_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":[]},"is_exact":true,"note":null}