Source: https://irc.bloombergtax.com/public/uscode/doc/irc/385
Timestamp: 2019-07-19 20:30:32
Document Index: 739791971

Matched Legal Cases: ['§ 385', '§ 385', '§ 385', '§ 385', '§ 385', '§ 385', '§ 385', '§ 385', '§ 385', '§ 385', '§ 385', '§ 385']

Internal Revenue Code, § 385. Treatment Of Certain Interests In Corporations As Stock Or Indebtedness
I.R.C. § 385(a) Authority To Prescribe Regulations —
I.R.C. § 385(b) Factors —
I.R.C. § 385(b)(1) —
I.R.C. § 385(b)(2) —
I.R.C. § 385(b)(3) —
I.R.C. § 385(b)(4) —
I.R.C. § 385(b)(5) —
I.R.C. § 385(c) Effect Of Classification By Issuer
I.R.C. § 385(c)(1) In General —
I.R.C. § 385(c)(2) Notification Of Inconsistent Treatment —
I.R.C. § 385(c)(3) Regulations —
(Added Pub. L. 91-172, title IV, Sec. 415(a), Dec. 30, 1969, 83 Stat. 613, and amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 101-239, title VII, Sec. 7208(a)(1), Dec. 19, 1989, 103 Stat. 2337; Pub. L. 102-486, Sec. 1936(a), Oct. 24, 1992.)
1969--Pub. L. 91-172, title IV, 415(a), Dec. 30, 1969, 83 Stat. 613, added part heading and analysis of sections.
1992 - Subsec. (c). Pub. L. 102-486, Sec. 1936(a), added subsec. (c).
1989 - Subsec. (a). Pub. L. 101-239, Sec. 7208(a)(1), inserted ‘(or as in part stock and in part indebtedness)’ before period at end.
1976 - Subsec. (a). Pub. L. 94-455 struck out ‘or his delegate’ after ‘Secretary’.
Amendment by section 1936(a) of Pub. L. 102-486 effective for instruments issued after the date of the enactment of this Act [Enacted: Oct. 24, 1992].
Amendment by section 7208(a)(1) of Pub. L. 101-239 effective on the date of the enactment of this Act [Enacted: Dec. 19, 1989].
Section 7208(a)(2) of Pub. L. 101-239 provided that: ‘Any regulations issued pursuant to the authority granted by the amendment made by paragraph (1) (amending this section) shall only apply with respect to instruments issued after the date on which the Secretary of the Treasury or his delegate provides public guidance as to the characterization of such instruments whether by regulation, ruling, or otherwise.’
[386. Repealed. Pub. L. 100-647, title I, 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
Section, added Pub. L. 98-369, div. A, title I, 75(a), July 18, 1984, 98 Stat. 594, and amended Pub. L. 99-514, title XVIII, 1805(c)(1), Oct. 22, 1986, 100 Stat. 2810, related to transfers of partnership and trust interests by corporations.
[391 to 395. Repealed. Pub. L. 94-455, title XIX, 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773]
Section 391, acts Aug. 16, 1954, ch. 736, 68A Stat. 131 ; Sept. 2, 1958, Pub. L. 85-866, title I, 22(a), 72 Stat. 1620, related to effective date of section 301 et seq. of this title.
Section 392, act Aug. 16, 1954, ch. 736, 68A Stat. 131 , related to effective date of section 331 et seq. of this title.
Section 393, act Aug. 16, 1954, ch. 736, 68A Stat. 132 , related to effective date of section 351 et seq. of this title.
Section 394, act Aug. 16, 1954, ch. 736, 68A Stat. 133 , related to effective date of section 381 et seq. of this title.
Section 395, act Aug. 16, 1954, ch. 736, 68A Stat. 133 , related to special rules for application of this subchapter.