Public Law 119-73 (01/23/2026)

26 U.S.C. § 1201

Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]

Aug. 16, 1954, ch. 73668A Stat. 320Mar. 13, 1956, ch. 83, § 5(7)70 Stat. 49Pub. L. 86–69, § 3(f)(2)73 Stat. 140Pub. L. 87–834, § 8(g)(3)76 Stat. 999Pub. L. 91–172, title V, § 511(b)83 Stat. 635Pub. L. 94–455, title XIX, § 1901(a)(135)90 Stat. 1786Pub. L. 95–600, title IV92 Stat. 2866Pub. L. 96–222, title I, § 104(a)(2)(B)94 Stat. 214Pub. L. 98–369, div. A, title II, § 211(b)(16)98 Stat. 756Pub. L. 99–514, title III, § 311(a)100 Stat. 2219Pub. L. 100–647, title I, § 1003(c)(1)l102 Stat. 3384Pub. L. 103–66, title XIII, § 13221(c)(2)107 Stat. 477Pub. L. 104–188, title I, § 1703(f)110 Stat. 1876Pub. L. 105–34, title III, § 314(a)111 Stat. 842Pub. L. 110–234, title XV, § 15311(a)122 Stat. 1502Pub. L. 110–246, § 4(a)122 Stat. 1664Pub. L. 114–113, div. Q, title III, § 334(a)129 Stat. 3108Section, , ; , ; , , ; , , ; , , ; , (b)(33)(L), , , 1801; , §§ 401(a), 403(a), (b), , , 2868; , (3)(A), , , 215; , , ; , title X, § 1024(c)(14), , , 2408; , title II, § 2004(), , , 3606; , , ; , , ; , , ; , , ; , title XV, § 15311(a), , , 2264; , , , related to alternative tax for corporations.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 13001(c)(1) of Pub. L. 115–97section 11 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 2017 Amendment note under .

Extension of Special Rule Relating to Qualified Timber Gain

Pub. L. 115–123, div. D, title I, § 40310132 Stat. 147

“For purposes of applying section 1201(b) of the Internal Revenue Code of 1986 with respect to taxable years beginning during 2017, such section shall be applied by substituting ‘2016 or 2017’ for ‘2016’.”
, , , provided that: