26 USC 4: Repealed. Pub. L. 94-455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558
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26 USC 4: Repealed. Pub. L. 94-455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558 Text contains those laws in effect on May 5, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART I-TAX ON INDIVIDUALS
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[§4. Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558 ]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 10 ; Feb. 26, 1964, Pub. L. 88–272, title II, §232(f)(1), title III, §301(b)(1), (3), 78 Stat. 111 , 140; Dec. 30, 1969, Pub. L. 91–172, title VIII, §802(c)(1)–(3), 83 Stat. 677 , 678; Dec. 10, 1971, Pub. L. 92–178, title III, §301(b), 85 Stat. 520 , related to rules for optional tax.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 3 of this title.