Public Law 119-88 (05/04/2026)

26 U.S.C. § 7326

Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]

act Aug. 16, 1954, ch. 736 68A Stat. 871 Pub. L. 85–859, title II, § 204(13)72 Stat. 1429 Pub. L. 89–44, title VI, § 601(j)79 Stat. 155 Pub. L. 91–513, title III, § 1102(f)84 Stat. 1292 Pub. L. 94–455, title XIX90 Stat. 1830 Section, , ; , , ; , , ; , , ; , §§ 1906(a)(43), (b)(13)(A), , , 1834, related to disposal of certain forfeited property.

Statutory Notes and Related Subsidiaries

Savings Provision

Pub. L. 115–141section 401(e) of Pub. L. 115–141section 23 of this titleFor provisions that nothing in repeal by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .