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

26 U.S.C. § 4

Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90 Stat. 1558]

Aug. 16, 1954, ch. 736 68A Stat. 10Feb. 26, 1964Pub. L. 88–272, title II, § 232(f)(1)78 Stat. 111Dec. 30, 1969Pub. L. 91–172, title VIII, § 802(c)(1)83 Stat. 677Dec. 10, 1971Pub. L. 92–178, title III, § 301(b)85 Stat. 520Section, acts , ; , , title III, § 301(b)(1), (3), , 140; , –(3), , 678; , , , related to rules for optional tax.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Dec. 31, 1975section 508 of Pub. L. 94–455 section 3 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .