26 USC 386 - Repealed. Pub. L. 100647, 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; 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.