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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LegalText 26 U.S.C. § 270 Repealed. Pub. L. 91172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 270 26 U.S.C. § 270 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/s270 data/legal/raw/us/code/title-26/usc26.xml 7065114fa96ebfea5d0de19336c1042aa40d6331047d093f187c594665c0d093 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 d63de504463ff3067fa0684fc16b778c394047ce162435ba62164d6893278cb5 2026-07-04 official
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26 U.S.C. § 270 - Repealed. Pub. L. 91172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572]

Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 81, related to the limitation on deductions allowable to certain individuals. See section 183 of this title.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 1969, see section 213(d) of Pub. L. 91172, set out as an Effective Date note under section 183 of this title.