26 USC 632: Repealed. Pub. L. 94-455, title XIX, ยง1901(a)(90), Oct. 4, 1976, 90 Stat. 1779
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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26 USC 632: Repealed. Pub. L. 94-455, title XIX, §1901(a)(90), Oct. 4, 1976, 90 Stat. 1779 Text contains those laws in effect on January 2, 2001
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter I-Natural ResourcesPART III-SALES AND EXCHANGES

[§632. Repealed. Pub. L. 94–455, title XIX, §1901(a)(90), Oct. 4, 1976, 90 Stat. 1779 ]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 214 ; Dec. 30, 1969, Pub. L. 91–172, title VIII, §803(d)(4), 83 Stat. 684 , related to tax in case of sale of oil and gas properties.

Effective Date of Repeal

Repeal effective for 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.