26 USC 191: Repealed. Pub. L. 97-34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239
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26 USC 191: Repealed. Pub. L. 97-34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239 Text contains those laws in effect on June 29, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
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[§191. Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239 ]

Section, added Pub. L. 94–455, title XXI, §2124(a)(1), Oct. 4, 1976, 90 Stat. 1916 ; amended Pub. L. 95–600, title VII, §701(f)(1), (2), (7), Nov. 6, 1978, 92 Stat. 2900–2902 ; Pub. L. 96–222, title I, §107(a)(1)(E)(ii), Apr. 1, 1980, 94 Stat. 222 ; Pub. L. 96–541, §2(a), Dec. 17, 1980, 94 Stat. 3204 , related to amortization of certain rehabilitation expenditures for certified historic structures.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to expenditures incurred after Dec. 31, 1981, in taxable years ending after such date, with exceptions, see section 212(e) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 46 of this title.