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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Part VI - Repealed
Sec. 1346 - Repealed.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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| 26 U.S.C. § 1346 (2016) |
| [§1346. Repealed. Pub. L. 94–455, title XIX, §1901(a)(148), Oct. 4, 1976, 90 Stat. 1788] |
|
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 349, related to recovery of unconstitutional Federal taxes. |
|
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. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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1 - NORMAL TAXES AND SURTAXES Subchapter Q - Readjustment of Tax Between Years and Special Limitations PART VI - REPEALED Sec. 1346 - Repealed.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 |
| section 1346 |
| 2016 |
| January 6, 2017 |
| No |
| repealed |
| 90 Stat. 1788 |
| Public Law 94-455 |
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