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2017 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 5 - Repealed
Secs. 1491, 1492 - Repealed. Pub. L. 105-34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978
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[§§1491, 1492. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978] |
Section 1491, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; Oct. 4, 1976, Pub. L. 94–455, title X, §1015(a), 90 Stat. 1617; Nov. 6, 1978, Pub. L. 95–600, title VII, §701(u)(14)(A), 92 Stat. 2919; Aug. 20, 1996, Pub. L. 104–188, title I, §1907(b)(1), 110 Stat. 1916, imposed tax on transfers to avoid income tax. Section 1492, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; Jan. 12, 1971, Pub. L. 91–681, §1(b), 84 Stat. 2066; Oct. 4, 1976, Pub. L. 94–455, title X, §1015(b), title XIX, §1906(b)(13)(A), 90 Stat. 1618, 1834; Nov. 6, 1978, Pub. L. 95–600, title VII, §701(u)(14)(B), 92 Stat. 2919; July 18, 1984, Pub. L. 98–369, div. A, title I, §131(f)(1), 98 Stat. 665, related to nontaxable transfers. |
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Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 5 - REPEALED Secs. 1491, 1492 - Repealed. Pub. L. 105-34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978 |
sections 1491 to 1492 |
2017 |
January 12, 2018 |
No |
repealed |
84 Stat. 2066 90 Stat. 1617, 1618 92 Stat. 2919 98 Stat. 665 110 Stat. 1916 111 Stat. 978 |
Public Law 91-681, Public Law 94-455, Public Law 95-600, Public Law 98-369, Public Law 104-188, Public Law 105-34 |
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