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

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Repealed.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. 73668A Stat. 871Pub. L. 85–859, title II, § 204(13)72 Stat. 1429Pub. L. 89–44, title VI, § 601(j)79 Stat. 155Pub. L. 91–513, title III, § 1102(f)84 Stat. 1292Pub. L. 94–455, title XIX90 Stat. 1830Section, , ; , , ; , , ; , , ; , §§ 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 .