CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter C— Corporate Distributions and Adjustments›PART II— CORPORATE LIQUIDATIONS›[Subpart C— Repealed]

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 Repealed.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

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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