Public Law 119-102 (07/12/2026)

26 U.S.C. § 391 to 395

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773]

Section text and notes

Aug. 16, 1954, ch. 736 68A Stat. 131 Pub. L. 85–866, title I, § 22(a)72 Stat. 1620 Section 391, acts , ; , , , related to effective date of section 301 et seq. of this title.

act Aug. 16, 1954, ch. 736 68A Stat. 131 Section 392, , , related to effective date of section 331 et seq. of this title.

act Aug. 16, 1954, ch. 736 68A Stat. 132 Section 393, , , related to effective date of section 351 et seq. of this title.

act Aug. 16, 1954, ch. 736 68A Stat. 133 Section 394, , , related to effective date of section 381 et seq. of this title.

act Aug. 16, 1954, ch. 736 68A Stat. 133 Section 395, , , related to special rules for application of this subchapter.

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 .