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

26 U.S.C. § 632

Repealed.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

Aug. 16, 1954, ch. 736 68A Stat. 214 Pub. L. 91–172, title VIII, § 803(d)(4)83 Stat. 684 Section, acts , ; , , , related to tax in case of sale of oil and gas properties.

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 .