[§ 363. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(49)](/us/pl/94/455/tXIX/s1901/a/49), Oct. 4, 1976, [90 Stat. 1773](/us/stat/90/1773)]

Type Statute

Publication 2026-01-12

State In force

Department United States Congress

Source OLRC

[§ 363. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 119, related to cross reference for rules relating to effect on earnings and profits of transactions to which this part applies.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.

This document does not substitute reading the official United States Code published by the Office of the Law Revision Counsel. We assume no responsibility for any inaccuracies resulting from the conversion to this format.