26 USC § 333 - Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
---
identifier: "/us/usc/t26/s333"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 333 - Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "333"
section_name: "Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "C"
subchapter_name: "Corporate Distributions and Adjustments"
part_number: "II"
part_name: "CORPORATE LIQUIDATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 333. Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
Section, acts , ; , , ; , , §§ 1901(a)(44), 1906(b)(13)(A), 1951(b)(6)(A), , 1834, 1838, related to election as to recognition of gain in certain liquidations.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to any distribution in complete liquidation, and any sale or exchange, made by a corporation after , unless such corporation is completely liquidated before , any transaction described in for which the acquisition date occurs after , and any distribution, not in complete liquidation, made after , with exceptions and special and transitional rules, see , set out as an Effective Date note under .