Tax Notes logo
HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 371 Reorganization in certain receivership and bankruptcy proceedings [Repealed]

  • Internal Revenue Code of 1986
  • SUBTITLE A -- INCOME TAXES
  • Chapter 1 -- Normal Taxes and Surtaxes
  • Subchapter C -- Corporate Distributions and Adjustments
  • Part IV -- Insolvency reorganizations [Repealed]

[Repealed by Pub. L. 101-508, title XI, Sec. 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388-521.]

Copy RID