Title 26 — Internal Revenue Code
Part VII · Chapter 1 — Normal Taxes and Surtaxes
[§ 386. Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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, added Pub. L. 98–369, div. A, title I, § 75(a), , 98 Stat. 594; amended Pub. L. 99–514, title XVIII, § 1805(c)(1), , 100 Stat. 2810, related to transfers of partnership and trust interests by corporations.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as an Effective Date of 1988 Amendment note under section 1 of this title.