2016 US Code
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Part VI - Repealed
Sec. 1346 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(148), Oct. 4, 1976, 90 Stat. 1788

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Citation 26 U.S.C. § 1346 (2016)
Section Name [§1346. Repealed. Pub. L. 94–455, title XIX, §1901(a)(148), Oct. 4, 1976, 90 Stat. 1788]
Repeal Summary

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 349, related to recovery of unconstitutional Federal taxes.

Editorial Notes 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.

Publication Title United States Code, 2012 Edition, Supplement 4, 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PART VI - REPEALED
Sec. 1346 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(148), Oct. 4, 1976, 90 Stat. 1788
Contains section 1346
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition repealed
Statutes at Large Reference 90 Stat. 1788
Public Law References Public Law 94-455
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