26 USC § 386 - Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
---
identifier: "/us/usc/t26/s386"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 386 - Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "386"
section_name: "Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "C"
subchapter_name: "Corporate Distributions and Adjustments"
part_number: "VII"
part_name: "REPEALED]"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 386. Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
Section, added , , ; amended , , , related to transfers of partnership and trust interests by corporations.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as an Effective Date of 1988 Amendment note under .