---
type: "LegalText"
title: "26 U.S.C. § 1111"
description: "Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "1"
chapter_name: "NORMAL TAXES AND SURTAXES"
section: "1111"
citation: "26 U.S.C. § 1111"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s1111"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "3f469f3df82b15bf9b7035a1fa1ae2e65481f66864614d7fbc7fd811d7d776c9"
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text_hash: "bce56e71fc203859d29cc7513db33fb9f499194ac5f2b24ea662cf8915d8a9c1"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 1111 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]

## Notes

Section, added Pub. L. 87–403, § 1(a), Feb. 2, 1962, 76 Stat. 4, related to distribution of stock pursuant to order enforcing antitrust laws.