2018 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter I - Natural Resources
Part I - Deductions
Sec. 615 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779

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Citation 26 U.S.C. § 615 (2018)
Section Name [§615. Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
Repeal Summary

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 211; July 6, 1960, Pub. L. 86–594, §1, 74 Stat. 333; Sept. 12, 1966, Pub. L. 89–570, §2(a), 80 Stat. 763; Dec. 30, 1969, Pub. L. 91–172, title V, §504(a), 83 Stat. 632, related to pre-1970 exploration expenditures.

Editorial Notes EFFECTIVE DATE OF REPEAL

Repeal effective with respect to 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, 2018 Edition, 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 I - Natural Resources
PART I - DEDUCTIONS
Sec. 615 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779
Contains section 615
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition repealed
Statutes at Large References 74 Stat. 333
80 Stat. 763
83 Stat. 632
90 Stat. 1779
Public Law References Public Law 86-594, Public Law 89-570, Public Law 91-172, Public Law 94-455
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