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

26 U.S.C. § 1240

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]

act Aug. 16, 1954, ch. 73668A Stat. 332Section, , , related to taxability to employee of termination payments.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 1901(d) of Pub. L. 94–455section 2 of this titleRepeal applicable with respect to taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .