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26 U.S.C. § 1491 26 u.s.c. · repealed · title 26
26 U.S.C. § 1491
Repealed. Pub. L. 105-34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978
Title 26 USC
● ACTIVE
Ch. 5
Jurisdiction Federal — United States
Chapter REPEALED
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-6B519C
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CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 5 - REPEALED Secs. 1491, 1492 - Repealed. Pub. L. 105-34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978 From the U.S. Government Publishing Office, www.gpo.gov

[§§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 Repealed.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.

Source: uscode.house.gov — public domain Official Source ↗
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Semantic Edges
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The statutory text of 26 U.S.C. § 1491 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).
NAVIGATE CORPUS title 26 · internal revenue code
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 1491
Status
● ACTIVE
Chapter
5 — REPEALED
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-6B519C
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 1491