United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle A. Income Taxes |
Chapter 1. NORMAL TAXES AND SURTAXES |
SubChapter Q. Readjustment of Tax Between Years and Special Limitations |
Part II. MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS |
§ 1315. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976 , 90 Stat. 1788
Latest version.
Remova lDescription
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 341, related to effective date of this part.
Effective Date
Repeal effective for taxable years beginning after