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

26 U.S.C. § 270

Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572]

act Aug. 16, 1954, ch. 73668A Stat. 81section 183 of this titleSection, , , related to the limitation on deductions allowable to certain individuals. See .

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 213(d) of Pub. L. 91–172section 183 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date note under .