Sec. 341 Collapsible corporations [Repealed]
- Internal Revenue Code of 1986
- SUBTITLE A -- INCOME TAXES
- Chapter 1 -- Normal Taxes and Surtaxes
- Subchapter C -- Corporate Distributions and Adjustments
- Part II -- Corporate liquidations
- Subpart C -- Collapsible corporations [Repealed]
History
[Repealed by Pub. L. 108-27, title III, Sec. 302(e)(4)(A), May 28, 2003, 117 Stat. 763.]
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