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 Q - Readjustment of Tax Between Years and Special Limitations (Sections 1301 - 1351)
Part III - Repealed (Sections 1321 - 1321)
Sec. 1321 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788

View Metadata

Metadata

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1 - NORMAL TAXES AND SURTAXES Subchapter Q - Readjustment of Tax Between Years and Special Limitations PART III - REPEALED Sec. 1321 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788
Contains	section 1321
Date	2015
Laws In Effect As Of Date	January 3, 2016
Positive Law	No
Disposition	repealed
Statutes at Large Reference	90 Stat. 1788
Public and Private Law	Public Law 94-455

Download PDF

26 U.S.C. § 1321 (2015)

[§1321. Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 342, related to involuntary liquidation of LIFO inventories.

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.

Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.