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

26 U.S.C. § 1491, 1492

Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

Aug. 16, 1954, ch. 736 68A Stat. 365Oct. 4, 1976Pub. L. 94–455, title X, § 1015(a)90 Stat. 1617Nov. 6, 1978Pub. L. 95–600, title VII, § 701(u)(14)(A)92 Stat. 2919Aug. 20, 1996Pub. L. 104–188, title I, § 1907(b)(1)110 Stat. 1916Section 1491, acts , ; , , ; , , ; , , , imposed tax on transfers to avoid income tax.

Aug. 16, 1954, ch. 736 68A Stat. 365Jan. 12, 1971Pub. L. 91–681, § 1(b)84 Stat. 2066Oct. 4, 1976Pub. L. 94–455, title X, § 1015(b)90 Stat. 1618Nov. 6, 1978Pub. L. 95–600, title VII, § 701(u)(14)(B)92 Stat. 2919July 18, 1984Pub. L. 98–369, div. A, title I, § 131(f)(1)98 Stat. 665Section 1492, acts , ; , , ; , , title XIX, § 1906(b)(13)(A), , 1834; , , ; , , , related to nontaxable transfers.