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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LegalText 26 U.S.C. § 1315 Repealed. Pub. L. 94455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 1315 26 U.S.C. § 1315 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/s1315 data/legal/raw/us/code/title-26/usc26.xml 1376ed4b236470aee125a9f3c72fafcbd641a72f83dc68970f65fd81cf1899ea a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 66b73f211f8138183d24c253e7153879b048c6d370001d6b4b65780ca885b95f 2026-07-04 official
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26 U.S.C. § 1315 - Repealed. Pub. L. 94455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]

Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 341, related to effective date of this part.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective for 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.