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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Part VI - Repealed
Sec. 1347 - Repealed. Pub. L. 94-455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840
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| 26 U.S.C. § 1347 (2016) |
| [§1347. Repealed. Pub. L. 94–455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840] |
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Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 349; Sept. 2, 1958, Pub. L. 85–866, title I, §61(a), 72 Stat. 1648; Dec. 30, 1969, Pub. L. 91–172, title VIII, §803(d)(5), 83 Stat. 684, related to claims against the United States involving acquisition of property. |
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SAVINGS PROVISION
Pub. L. 94–455, title XIX, §1951(b)(12)(B), Oct. 4, 1976, 90 Stat. 1840, provided that: "Notwithstanding subparagraph (A) [repealing this section], if amounts received in a taxable year beginning after December 31, 1976, would have been subject to the provisions of section 1347 if received in a taxable year beginning before such date, the tax imposed by section 1 attributable to such receipt shall be computed as if section 1347 had not been repealed." |
| 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1 - NORMAL TAXES AND SURTAXES Subchapter Q - Readjustment of Tax Between Years and Special Limitations PART VI - REPEALED Sec. 1347 - Repealed. Pub. L. 94-455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840 |
| section 1347 |
| 2016 |
| January 6, 2017 |
| No |
| repealed |
| 72 Stat. 1648 83 Stat. 684 90 Stat. 1840 |
| Public Law 85-866, Public Law 91-172, Public Law 94-455 |
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