{"identifier":"/us/usc/t26/s391...395","title_num":"26","num":"[§§ 391 to 395.","heading":"Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773]","status":"repealed","guid":"id6213edc7-3cab-11ec-a112-f7ae4abdc23a","source_credit":null,"seq_in_title":338,"parent_identifier":"/us/usc/t26/stA/ch1/schC/ptVII","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/ptVII","level":"part","num":"[PART VII—","heading":"REPEALED]","status":"repealed","is_section":false}],"xml":"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xmlns:dc=\"http://purl.org/dc/elements/1.1/\" xmlns:dcterms=\"http://purl.org/dc/terms/\" status=\"repealed\" style=\"-uslm-lc:I80\" id=\"id6213edc7-3cab-11ec-a112-f7ae4abdc23a\" identifier=\"/us/usc/t26/s391...395\"><num value=\"391 to 395\">[§§ 391 to 395.</num><heading> Repealed. <ref href=\"/us/pl/94/455/tXIX/s1901/a/55\">Pub. L. 94–455, title XIX, § 1901(a)(55)</ref>, <date date=\"1976-10-04\">Oct. 4, 1976</date>, <ref href=\"/us/stat/90/1773\">90 Stat. 1773</ref>]</heading><notes type=\"uscNote\" id=\"id6213edc8-3cab-11ec-a112-f7ae4abdc23a\">\n<note topic=\"removalDescription\" id=\"id6213edc9-3cab-11ec-a112-f7ae4abdc23a\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 391, acts <ref href=\"/us/act/1954-08-16/ch736\">Aug. 16, 1954, ch. 736</ref>, <ref href=\"/us/stat/68A/131\">68A Stat. 131</ref>; <date date=\"1958-09-02\">Sept. 2, 1958</date>, <ref href=\"/us/pl/85/866/tI/s22/a\">Pub. L. 85–866, title I, § 22(a)</ref>, <ref href=\"/us/stat/72/1620\">72 Stat. 1620</ref>, related to effective date of section 301 et seq. of this title.</p>\n</note>\n<note topic=\"removalDescription\" id=\"id6213edca-3cab-11ec-a112-f7ae4abdc23a\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 392, <ref href=\"/us/act/1954-08-16/ch736\">act Aug. 16, 1954, ch. 736</ref>, <ref href=\"/us/stat/68A/131\">68A Stat. 131</ref>, related to effective date of section 331 et seq. of this title.</p>\n</note>\n<note topic=\"removalDescription\" id=\"id6213edcb-3cab-11ec-a112-f7ae4abdc23a\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 393, <ref href=\"/us/act/1954-08-16/ch736\">act Aug. 16, 1954, ch. 736</ref>, <ref href=\"/us/stat/68A/132\">68A Stat. 132</ref>, related to effective date of section 351 et seq. of this title.</p>\n</note>\n<note topic=\"removalDescription\" id=\"id6213edcc-3cab-11ec-a112-f7ae4abdc23a\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 394, <ref href=\"/us/act/1954-08-16/ch736\">act Aug. 16, 1954, ch. 736</ref>, <ref href=\"/us/stat/68A/133\">68A Stat. 133</ref>, related to effective date of section 381 et seq. of this title.</p>\n</note>\n<note topic=\"removalDescription\" id=\"id6213edcd-3cab-11ec-a112-f7ae4abdc23a\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 395, <ref href=\"/us/act/1954-08-16/ch736\">act Aug. 16, 1954, ch. 736</ref>, <ref href=\"/us/stat/68A/133\">68A Stat. 133</ref>, related to special rules for application of this subchapter.</p>\n</note>\n<note style=\"-uslm-lc:I74\" role=\"crossHeading\" topic=\"statutoryNotes\" id=\"id6213edce-3cab-11ec-a112-f7ae4abdc23a\"><heading class=\"centered\"><b>Statutory Notes and Related Subsidiaries</b></heading></note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDate\" id=\"id6213edcf-3cab-11ec-a112-f7ae4abdc23a\"><heading class=\"centered smallCaps\">Effective Date of Repeal</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">Repeal effective for taxable years beginning after <date date=\"1976-12-31\">Dec. 31, 1976</date>, see <ref href=\"/us/pl/94/455/s1901/d\">section 1901(d) of Pub. L. 94–455</ref>, set out as an Effective Date of 1976 Amendment note under <ref href=\"/us/usc/t26/s2\">section 2 of this title</ref>.</p>\n</note>\n</notes>\n</section>","provision":null,"duplicates":[],"release":{"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":[]},"served_from":{"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":[]},"content_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":[]},"is_exact":true,"note":null}