26 USC § 341 - Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]
---
identifier: "/us/usc/t26/s341"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 341 - Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "341"
section_name: "Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]"
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status: "repealed"
---
# [§ 341. Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]
Section, , ; , , ; , , ; , , ; , , ; , , ; , title V, § 514(b)(1), , , 643; , title XIV, § 1402(b)(1)(B), (2), title XIX, §§ 1901(b)(3)(A), (I), 1906(b)(13)(A), , , 1731, 1732, 1792, 1793, 1834; , , ; , , ; , §§ 43(c)(1), 65(a)–(c), 135(a), title IV, § 492(b)(2), title X, § 1001(b)(2), (e), , , 584, 669, 854, 1011, 1012; , title XVIII, §§ 1804(i)(1), 1899A(8), , , 2807, 2958; , , ; , , ; , , ; , , , related to collapsible corporations.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable, except as otherwise provided, to taxable years beginning after , see , set out as an Effective and Termination Dates of 2003 Amendment note under .