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[§ 333. Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273] repealed

Version history — every release point where this text changed

Release point 116-147 · current through 07/04/2020

[§ 333.

Repealed. Pub. L. 99–514, title VI, § 631(e)(3),
Oct. 22, 1986
, 100 Stat. 2273]

Notes
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 103;
Feb. 26, 1964
, Pub. L. 88–272, title II, § 225(g), 78 Stat. 89;
Oct. 4, 1976
, Pub. L. 94–455, title XIX, §§ 1901(a)(44), 1906(b)(13)(A), 1951(b)(6)(A), 90 Stat. 1772, 1834, 1838, related to election as to recognition of gain in certain liquidations.

Effective Date of Repeal

Repeal applicable to any distribution in complete liquidation, and any sale or exchange, made by a corporation after
July 31, 1986
, unless such corporation is completely liquidated before
Jan. 1, 1987
, any transaction described in section 338 of this title for which the acquisition date occurs after
Dec. 31, 1986
, and any distribution, not in complete liquidation, made after
Dec. 31, 1986
, with exceptions and special and transitional rules, see section 633 of Pub. L. 99–514, set out as an Effective Date note under section 336 of this title.

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