Title 26 — Internal Revenue Code
Part VIII · Chapter 1 — Normal Taxes and Surtaxes
[§§ 1101 to 1103. Repealed. Pub. L. 101–508, title XI, § 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section 1101, added May 9, 1956, ch. 240, § 10(a), 70 Stat. 139; amended , Pub. L. 94–452, § 2(a), 90 Stat. 1503; , Pub. L. 94–455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834; , Pub. L. 97–354, § 5(a)(34), 96 Stat. 1695, related to distributions of property pursuant to Bank Holding Company Act.
removalDescription
Section 1102, added May 9, 1956, ch. 240, § 10(a), 70 Stat. 143; amended , Pub. L. 90–225, § 1, 81 Stat. 730; , Pub. L. 94–452, § 2(a), 90 Stat. 1508; , Pub. L. 94–455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834, related to basis of property acquired in distributions, periods of limitation, allocation of earnings and profits, and itemization of property.
removalDescription
Section 1103, added May 9, 1956, ch. 240, § 10(a), 70 Stat. 144; amended , Pub. L. 94–452, § 2(a), 90 Stat. 1509; , Pub. L. 94–455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834, related to definitions for this part.
Statutory Notes and Related Subsidiaries
Savings Provision
For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.