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► 26 U.S.C. § 1315 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 1315
Repealed. Pub. L. 94-455, title XIX, §1901(a)(143), Oct. 4, 1976, 90 Stat. 1788
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-CC4877
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter Q - Readjustment of Tax Between Years and Special Limitations PART II - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS Sec. 1315 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(143), Oct. 4, 1976, 90 Stat. 1788 From the U.S. Government Publishing Office, www.gpo.gov

[§1315. Repealed. Pub. L. 94–455, title XIX, §1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 341, related to effective date of this part.

Statutory Notes and Related Subsidiaries

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.

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The statutory text of 26 U.S.C. § 1315 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C.
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1 — NORMAL TAXES AND SURTAXES
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Internal Revenue Code
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Internal Revenue Code — 26 U.S.C. § 1315