§1315 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]
9 cases·2 followed·7 cited—22% support
Statute Text — 26 U.S.C. §1315
[§ 1315. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 341, related to effective date of this part. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal effective for 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.
9 Citing Cases
1315, a special effective date provision for the mitigation provisions revision by the enactment of the Internal Revenue Code of 1954, was repealed by the so-called “Deadwood” title of the Tax Reform Act of 1976. of Pub.L. 94-455, Sec. 1901(a)(143) 90 Stat. 1520, 1788. Secs. 1311-1314 remain. - 7 - 1054 (1960). (Emphasis added.) Our discussio
1315, a special effective date provision for the mitigation provisions revision by the enactment of the Internal Revenue Code of 1954, was repealed by the so-called “Deadwood” title of the Tax Reform Act of 1976. of Pub.L. 94-455, Sec. 1901(a)(143) 90 Stat. 1520, 1788. Secs. 1311-1314 remain. - 7 - 1054 (1960). (Emphasis added.) Our discussio