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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LegalText 26 U.S.C. § 184 Repealed. Pub. L. 101508, title XI, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388520] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 184 26 U.S.C. § 184 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/s184 data/legal/raw/us/code/title-26/usc26.xml ca5e84c843c8e6dc70824393daf698ef001751555188dd7d50c044d40f74562c a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 a099d908d170832db1baaa98da3bcd1f88f762077a2c6884dcbaec27b2c77a18 2026-07-04 official
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26 U.S.C. § 184 - Repealed. Pub. L. 101508, title XI, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388520]

Notes

Section, added Pub. L. 91172, title VII, § 705(a), Dec. 30, 1969, 83 Stat. 670; amended Pub. L. 93625, § 3(b), Jan. 3, 1975, 88 Stat. 2109; Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to amortization of certain railroad rolling stock.

Statutory Notes and Related Subsidiaries

Savings ProvisionFor provisions that nothing in repeal by Pub. L. 101508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101508, set out as a note under section 45K of this title.