26 USC 181: Repealed. Pub. L. 88-272, title II, §203(a)(3) (B), Feb. 26, 1964, 78 Stat. 34
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26 USC 181: Repealed. Pub. L. 88-272, title II, §203(a)(3) (B), Feb. 26, 1964, 78 Stat. 34 Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

[§181. Repealed. Pub. L. 88–272, title II, §203(a)(3) (B), Feb. 26, 1964, 78 Stat. 34 ]

Section, Pub. L. 87–834, §2(c), Oct. 16, 1962, 76 Stat. 970 , related to a deduction for unused investment credit.

Effective Date of Repeal

Repeal applicable in case of property placed in service after Dec. 31, 1963, with respect to taxable years ending after such date, and in case of property placed in service before Jan. 1, 1964, with respect to taxable years beginning after Dec. 31, 1963, see section 203(a)(4) of Pub. L. 88–272, set out as an Effective Date of 1964 Amendment note under section 48 of this title.