References in Text
Chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, referred to in text, were comprised of sections 1 to 482, 500 to 706, 800 to 939, and 1000 to 1031 of former Title 26, Internal Revenue Code. Chapters 1 and 2 of the Internal Revenue Code of 1939 were repealed by [section 7851(a)(1)(A) of this title], and chapters 3 and 4 of the Internal Revenue Code of 1939 were repealed by [section 7851(a)(2)(A) of this title]. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding [section 1 of this title]. See also [section 7851(e) of this title] for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.
The Revenue Act of 1926, referred to in text, is [act Feb. 26, 1926, ch. 27], [44 Stat. 9]. For complete classification of this Act to the Code, see Tables.
