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

26 U.S.C. § 1321

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]

act Aug. 16, 1954, ch. 73668A Stat. 342Section, , , related to involuntary liquidation of LIFO inventories.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

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