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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 363 Repealed. Pub. L. 94455, title XIX, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 363 26 U.S.C. § 363 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s363 data/legal/raw/us/code/title-26/usc26.xml 8ab1454f59515476fd169ec4ce7ec4168d41c7b55f1ef8a023ac4f0d8bc4eb8c a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 0ed1f9d3af7a61d7de83916fe4dfbf7b403a9b71d862a04124c50032debf0e00 2026-07-04 official
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26 U.S.C. § 363 - Repealed. Pub. L. 94455, title XIX, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]

Notes

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 RepealRepeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.