Section 1101, added May 9, 1956, ch. 240, Section 10(a), 70 Stat. 139; amended Oct. 2, 1976, Pub. L. 94-452, Section 2(a), 90 Stat. 1503; Oct. 4, 1976, Pub. L. 94-455, title XIX, Section 1906(b)(13)(A), 90 Stat. 1834; Oct. 19, 1982, Pub. L. 97-354, Section 5(a)(34), 96 Stat. 1695, related to distributions of property pursuant to Bank Holding Company Act.

Section 1102, added May 9, 1956, ch. 240, Section 10(a), 70 Stat. 143; amended Dec. 27, 1967, Pub. L. 90-225, Section 1, 81 Stat. 730; Oct. 2, 1976, Pub. L. 94-452, Section 2(a), 90 Stat. 1508; Oct. 4, 1976, Pub. L. 94-455, title XIX, Section 1906(b)(13)(A), 90 Stat. 1834, related to basis of property acquired in distributions, periods of limitation, allocation of earnings and profits, and itemization of property.

Section 1103, added May 9, 1956, ch. 240, Section 10(a), 70 Stat. 144; amended Oct. 2, 1976, Pub. L. 94-452, Section 2(a), 90 Stat. 1509; Oct. 4, 1976, Pub. L. 94-455, title XIX, Section 1906(b)(13)(A), 90 Stat. 1834, related to definitions for this part.

Savings Provision

For provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 45K of this title.

[PART IX - REPEALED]