2011 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 63 - ASSESSMENT (§§ 6201 - 6255)
Subchapter C - Tax Treatment of Partnership Items (§§ 6221 - 6234)
Section 6232 - Repealed. Pub. L. 100-418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
View Metadata| Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter C - Tax Treatment of Partnership Items Sec. 6232 - Repealed. Pub. L. 100-418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 |
| Contains | section 6232 |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large References | 96 Stat. 666 102 Stat. 1323 |
| Public Law References | Public Law 97-248, Public Law 100-418 |
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Section, added Pub. L. 97–248, title IV, §402(a), Sept. 3, 1982, 96 Stat. 666, related to extension of subchapter provisions, respecting tax treatment of partnership items, to windfall profit tax.
Effective Date of RepealRepeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as an Effective Date of 1988 Amendment note under section 164 of this title.
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