26 USC 7477: Repealed. Pub. L. 98-369, div. A, title I, §131(e)(1), July 18, 1984, 98 Stat. 664

26 USC 7477: Repealed. Pub. L. 98-369, div. A, title I, §131(e)(1), July 18, 1984, 98 Stat. 664 Text contains those laws in effect on January 4, 1995

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter C-The Tax CourtPART IV-DECLARATORY JUDGMENTS

[§7477. Repealed. Pub. L. 98–369, div. A, title I, §131(e)(1), July 18, 1984, 98 Stat. 664 ]

Section, added Pub. L. 94–455, title X, §1042(d)(1), Oct. 4, 1976, 90 Stat. 1637 ; amended Pub. L. 95–600, title III, §336(b)(2)(B), Nov. 6, 1978, 92 Stat. 2842 , provided for declaratory judgments relating to transfers of property from the United States.

Effective Date of Repeal

Repeal applicable to transfers or exchanges after Dec. 31, 1984, in taxable years ending after such date, with special ruels for certain transfers and ruling requests before Mar. 1, 1984, see section 131(g) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 367 of this title.