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republic-os/legal/us/code/title-26/chapter-75/section-7263.md
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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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---
type: "LegalText"
title: "26 U.S.C. § 7263"
description: "Repealed. Pub. L. 94455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "75"
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
section: "7263"
citation: "26 U.S.C. § 7263"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s7263"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "169eb063ad05061420a75ddd64d7ef7c11b79d9cfb4e83b077909aaebea4888b"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "1ab6a12aa87925e3e4fb91a47c6e3965cbb45f3a6a16ff7bd159f7cfe70d7646"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 7263 - Repealed. Pub. L. 94455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]
## Notes
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 862, provided penalties for violations related to cotton futures.
Statutory Notes and Related Subsidiaries
Effective Date of RepealRepeal effective on 90th day after Oct. 4, 1976, see section 1952(o) of Pub. L. 94455, set out as an Effective Date note under section 15b of Title 7, Agriculture.