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26 U.S.C. 187: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31) , Oct. 4, 1976 , 90 Stat. 1769Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§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 Repealed.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.