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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 615 Repealed. Pub. L. 94455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 615 26 U.S.C. § 615 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s615 data/legal/raw/us/code/title-26/usc26.xml 7efadacd4e3121c86c73723a306a834d18db41636f8ffd51f57f7a96aa5e7606 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 faefac439f1152a265240b2dfbeb128a6bad13091ce80885a9bd749a246f2b32 2026-07-04 official
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26 U.S.C. § 615 - Repealed. Pub. L. 94455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]

Notes

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 211; July 6, 1960, Pub. L. 86594, § 1, 74 Stat. 333; Sept. 12, 1966, Pub. L. 89570, § 2(a), 80 Stat. 763; Dec. 30, 1969, Pub. L. 91172, title V, § 504(a), 83 Stat. 632, related to pre-1970 exploration expenditures.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.