26 USC 1491 to 1492: Repealed. Pub. L. 105-34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978

26 USC 1491 to 1492: Repealed. Pub. L. 105-34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978

*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26 USC 1491 to 1492: Repealed. Pub. L. 105-34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978 Text contains those laws in effect on January 15, 2013

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 5-REPEALED

[§§1491, 1492. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978 ]

Section 1491, acts Aug. 16, 1954, ch. 736, 68A Stat. 365 ; Oct. 4, 1976, Pub. L. 94–455, title X, §1015(a), 90 Stat. 1617 ; Nov. 6, 1978, Pub. L. 95–600, title VII, §701(u)(14)(A), 92 Stat. 2919 ; Aug. 20, 1996, Pub. L. 104–188, title I, §1907(b)(1), 110 Stat. 1916 , imposed tax on transfers to avoid income tax.

Section 1492, acts Aug. 16, 1954, ch. 736, 68A Stat. 365 ; Jan. 12, 1971, Pub. L. 91–681, §1(b), 84 Stat. 2066 ; Oct. 4, 1976, Pub. L. 94–455, title X, §1015(b), title XIX, §1906(b)(13)(A), 90 Stat. 1618 , 1834; Nov. 6, 1978, Pub. L. 95–600, title VII, §701(u)(14)(B), 92 Stat. 2919 ; July 18, 1984, Pub. L. 98–369, div. A, title I, §131(f)(1), 98 Stat. 665 , related to nontaxable transfers.