26 USC 6232: Repealed. Pub. L. 100-418, title I, ยง1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC 6232: Repealed. Pub. L. 100-418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 Text contains those laws in effect on January 2, 2001
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENTSubchapter C-Tax Treatment of Partnership Items

[§6232. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 ]

Section, added Pub. L. 97–248, title IV, §402(a), Sept. 3, 1982, 96 Stat. 666 , related to extension of subchapter provisions, respecting tax treatment of partnership items, to windfall profit tax.

Effective Date of Repeal

Repeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as an Effective Date of 1988 Amendment note under section 164 of this title.