26 USC 36: Repealed. Pub. L. 95-30, title I, §101(d)(3), May 23, 1977, 91 Stat. 133
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26 USC 36: Repealed. Pub. L. 95-30, title I, §101(d)(3), May 23, 1977, 91 Stat. 133 Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART IV-CREDITS AGAINST TAXSubpart C-Refundable Credits

[§36. Repealed. Pub. L. 95–30, title I, §101(d)(3), May 23, 1977, 91 Stat. 133 ]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 15 ; Oct. 4, 1976, Pub. L. 94–455, title V, §501(b)(2), title X, §1011(c), title XIX, §1901(b)(1)(A), 90 Stat. 1558 , 1611, 1790, directed that credits provided by section 32 not be allowed if an individual elects under section 144 to take standard deduction.

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as an Effective Date of 1977 Amendment note under section 1 of this title.