---
type: "LegalText"
title: "26 U.S.C. § 1494"
description: "Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "[ 5"
chapter_name: "REPEALED]"
section: "1494"
citation: "26 U.S.C. § 1494"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s1494"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "480b045737392009049ac6ae5a2e263124ea6793005d28fd5aff666db622c572"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "a6995860f017f5c3005a7d64aec030f97720241807030396412909efc8f9f9cf"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 1494 - Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

## Notes

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906 (b)(13)(A), 90 Stat. 1834; July 18, 1984, Pub. L. 98–369, div. A, title I, § 131(f)(2), 98 Stat. 665; Aug. 20, 1996, Pub. L. 104–188, title I, § 1902(a), 110 Stat. 1909, provided for payment and collection of the tax imposed under section 1491 of this title.