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26 U.S.C. 1493: Repealed. Pub. L. 89–809, title I, § 103(l)(2) , Nov. 13, 1966 , 80 Stat. 1554Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODE[CHAPTER 5-REPEALED]

§1493. Repealed. Pub. L. 89–809, title I, § 103(l)(2) , Nov. 13, 1966 , 80 Stat. 1554

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 365, defined foreign trust.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable with respect to taxable years beginning after Dec. 31, 1966, see section 103(n)(1) of Pub. L. 89–809, set out as an Effective Date of 1966 Amendment note under section 871 of this title.