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26 U.S.C. 1020: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125) , Oct. 4, 1976 , 90 Stat. 1784Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
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§1020. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125) , Oct. 4, 1976 , 90 Stat. 1784

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 302, related to election to have section 1016(a)(2)(B) of this title apply in respect of periods since Feb. 28, 1913, and before Jan. 1, 1952.