26 USC 615: Repealed. Pub. L. 94-455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779
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26 USC 615: Repealed. Pub. L. 94-455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779 Text contains those laws in effect on June 30, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter I-Natural ResourcesPART I-DEDUCTIONS
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[§615. Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779 ]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 211 ; July 6, 1960, Pub. L. 86–594, §1, 74 Stat. 333 ; Sept. 12, 1966, Pub. L. 89–570, §2(a), 80 Stat. 763 ; Dec. 30, 1969, Pub. L. 91–172, title V, §504(a), 83 Stat. 632 , related to pre-1970 exploration expenditures.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective with respect to 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.