2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter I - Natural Resources (Sections 611 - 638)
Part III - Sales and Exchanges (Sections 631 - 632)
Sec. 632 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(90), Oct. 4, 1976, 90 Stat. 1779

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Publication Title	United States Code, 2012 Edition, Supplement 3, 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 A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter I - Natural Resources PART III - SALES AND EXCHANGES Sec. 632 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(90), Oct. 4, 1976, 90 Stat. 1779
Contains	section 632
Date	2015
Laws In Effect As Of Date	January 3, 2016
Positive Law	No
Disposition	repealed
Statutes at Large References	83 Stat. 684 90 Stat. 1779
Public and Private Laws	Public Law 91-172, Public Law 94-455

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26 U.S.C. § 632 (2015)

[§632. Repealed. Pub. L. 94–455, title XIX, §1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 214; Dec. 30, 1969, Pub. L. 91–172, title VIII, §803(d)(4), 83 Stat. 684, related to tax in case of sale of oil and gas properties.

EFFECTIVE DATE OF REPEAL

Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.

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