[§222. Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 222 as a whole

• 26 U.S.C. § 85(c)(2)(A)

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  (A) after application of sections 86, 135, 137, 219, 221, 222, and 469, and
• 26 U.S.C. § 346(b)

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  (b) The Secretary shall prescribe such regulations as may be necessary to ensure that the purposes of subsections (a) and (b) of section 222 of the Tax Equity and Fiscal Responsibility Act of 1982 (which repeal the special tax treatment for partial liquidations) may not be circumvented through the use of section 355, 351, or any other provision of law or regulations (including the consolidated return regulations).