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2017 US Code
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Sec. 632 - Repealed.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
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26 U.S.C. § 632 (2017) |
[§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 Repealed.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. |
United States Code, 2012 Edition, Supplement 5, 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Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter I - Natural Resources PART III - SALES AND EXCHANGES Sec. 632 - Repealed.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 |
section 632 |
2017 |
January 12, 2018 |
No |
repealed |
83 Stat. 684 90 Stat. 1779 |
Public Law 91-172, Public Law 94-455 |
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