2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 75 - Crimes, Other Offenses, and Forfeitures
Subchapter A - Crimes
Part II - Penalties Applicable to Certain Taxes
Sec. 7240 - Repealed. Pub. L. 101-508, title XI, §11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388-528

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Citation 26 U.S.C. § 7240 (2018)
Section Name [§7240. Repealed. Pub. L. 101–508, title XI, §11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528]
Repeal Summary

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 861; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1904(b)(6)(A), 90 Stat. 1815, set forth penalties for persons who invested or speculated in sugar while acting in any official capacity in the administration of former chapter 37 of this title.

Editorial Notes SAVINGS PROVISION

For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K 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 F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
Sec. 7240 - Repealed. Pub. L. 101-508, title XI, §11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388-528
Contains section 7240
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition repealed
Statutes at Large References 90 Stat. 1815
104 Stat. 1388-528
Public Law References Public Law 94-455, Public Law 101-508
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