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[§ 342. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772] repealed

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Release point 119-83 · current through 04/13/2026

[§ 342.

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47),
Oct. 4, 1976
, 90 Stat. 1772]

Notes
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 110, related to liquidation of certain foreign personal holding companies.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective for taxable years beginning after
Dec. 31, 1976
, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.

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Citation URL: /us/usc/t26/s342?release=119-83