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

26 U.S.C. § 615

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]

Aug. 16, 1954, ch. 73668A Stat. 211Pub. L. 86–594, § 174 Stat. 333Pub. L. 89–570, § 2(a)80 Stat. 763Pub. L. 91–172, title V, § 504(a)83 Stat. 632Section, acts , ; , , ; , , ; , , , related to pre-1970 exploration expenditures.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 1901(d) of Pub. L. 94–455section 2 of this titleRepeal effective with respect to taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .