Public Law 119-83 (04/13/2026)

26 U.S.C. § 6162

Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]

act Aug. 16, 1954, ch. 736 68A Stat. 763 Section, , , provided for an extension of time for payment of tax on gain attributable to liquidation of personal holding companies.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 1906(d)(1) of Pub. L. 94–455section 6013 of this titleRepeal effective on first day of month which begins more than 90 days after , see , set out as an Effective Date of 1976 Amendment note under .