26 USC 187: Repealed. Pub. L. 94-455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769
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26 USC 187: Repealed. Pub. L. 94-455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769 Text contains those laws in effect on April 25, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
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[§187. Repealed. Pub. L. 94–455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769 ]

Section, added Pub. L. 91–172, title VII, §707(a), Dec. 30, 1969, 83 Stat. 674 ; amended Pub. L. 93–625, §3(d), Jan. 3, 1975, 88 Stat. 2109 , provided for an allowance of an amortization deduction for certain coal mine safety equipment, the method of election and termination of such deduction, the definition of term "certified coal mine safety equipment", and special rules applicable to the amortization deduction.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.