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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LegalText 26 U.S.C. § 6158 Repealed. Pub. L. 101508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388521] us united_states_code code_section 26 INTERNAL REVENUE CODE 62 TIME AND PLACE FOR PAYING TAX 6158 26 U.S.C. § 6158 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/s6158 data/legal/raw/us/code/title-26/usc26.xml 690e51ff0d0ad1ca8efbd949ce594c0e0cc346c542162d632e8322c9f77d5f36 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 636fd6aff38c291f84640707258eaa270443fe7dd43e5fb5c16d3ae303d02429 2026-07-04 official
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26 U.S.C. § 6158 - Repealed. Pub. L. 101508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388521]

Notes

Section, added Pub. L. 94452, § 3(a), Oct. 2, 1976, 90 Stat. 1512; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to installment payment of tax attributable to divestitures pursuant to Bank Holding Company Act Amendments of 1970.

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.