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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter C > PART II
NOTES:
Subpart
A.
Effects on recipients.
B.
Effects on corporation.
[C.
Repealed.]
D.
Definition and special rule.
For inapplicability of amendment by Pub. L. 108–27 to taxable years beginning after Dec. 31, 2008, see section 303 of Pub. L. 108–27, set out as an Effective and Termination Dates of 2003 Amendment note under section 1 of this title.
Amendment of Analysis
For inapplicability of amendment by Pub. L. 108–27 to taxable years beginning after Dec. 31, 2008, see section 303 of Pub. L. 108–27, set out as an Effective and Termination Dates of 2003 Amendment note under section 1 of this title.
Amendments
2003—Pub. L. 108–27, title III, §§ 302(e)(4)(B)(iii),
303, May 28, 2003, 117 Stat. 764, temporarily struck out item for subpart C “Collapsible corporations”.
1982—Pub. L. 97–248, title II, § 222(e)(8)(B), Sept. 3, 1982, 96 Stat. 481, inserted “and special rule” in item for subpart D.
1976—Pub. L. 94–455, title XIX, § 1901(b)(12)(B), Oct. 4, 1976, 90 Stat. 1795, struck out in table of subparts for part II of subchapter C of chapter 1 in subpart (C) “; foreign personal holding companies” after “corporations”.
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