CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter C— Corporate Distributions and Adjustments›PART II— CORPORATE LIQUIDATIONS›[Subpart C— Repealed]
§ 341. Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
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