-CITE-
    26 USC [Subchapter R - Repealed]                            01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle A - Income Taxes
    CHAPTER 1 - NORMAL TAXES AND SURTAXES
    [Subchapter R - Repealed]

-HEAD-
                         [SUBCHAPTER R - REPEALED]                     

-End-



-CITE-
    26 USC Sec. 1361                                            01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle A - Income Taxes
    CHAPTER 1 - NORMAL TAXES AND SURTAXES
    [Subchapter R - Repealed]

-HEAD-
    [Sec. 1361. Repealed. Pub. L. 89-389, Sec. 4(b)(1), Apr. 14, 1966,
      80 Stat. 116]

-MISC1-
      Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 350; Oct. 10,
    1962, Pub. L. 87-792, Sec. 7(h), 76 Stat. 829; Feb. 26, 1964, Pub.
    L. 88-272, title II, Sec. 225(k)(5), 78 Stat. 94; Apr. 14, 1966,
    Pub. L. 89-389, Sec. 4(a), 80 Stat. 115, related to election of
    unincorporated business enterprises to be treated as domestic
    corporations, and provided for general rule, qualifications,
    applicability of corporate provisions, limitation, irrevocability
    of elections, change of ownership, constructive ownership,
    imposition of taxes, personal holding company income, computation
    of taxable income, distributions other than in liquidation and in
    liquidation, and revocation and termination of elections.

                         EFFECTIVE DATE OF REPEAL                     
      Section 4(b)(1) of Pub. L. 89-389 provided that repeal of this
    section is effective Jan. 1, 1969.

-End-