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

26 U.S.C. § 1347

Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]

Aug. 16, 1954, ch. 73668A Stat. 349Pub. L. 85–866, title I, § 61(a)72 Stat. 1648Pub. L. 91–172, title VIII, § 803(d)(5)83 Stat. 684Section, acts , ; , , ; , , , related to claims against the United States involving acquisition of property.

Statutory Notes and Related Subsidiaries

Savings Provision

Pub. L. 94–455, title XIX, § 1951(b)(12)(B)90 Stat. 1840

“Notwithstanding subparagraph (A) [repealing this section], if amounts received in a taxable year beginning after , would have been subject to the provisions of section 1347 if received in a taxable year beginning before such date, the tax imposed by section 1 attributable to such receipt shall be computed as if section 1347 had not been repealed.”
, , , provided that: