§191 — Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]

14 cases·1 overruled·13 cited

Statute Text — 26 U.S.C. §191

[§ 191. Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239] Section, added Pub. L. 94–455, title XXI, § 2124(a)(1), Oct. 4, 1976, 90 Stat. 1916; amended Pub. L. 95–600, title VII, § 701(f)(1), (2), (7), Nov. 6, 1978, 92 Stat. 2900–2902; Pub. L. 96–222, title I, § 107(a)(1)(E)(ii), Apr. 1, 1980, 94 Stat. 222; Pub. L. 96–541, § 2(a), Dec. 17, 1980, 94 Stat. 3204, related to amortization of certain rehabilitation expenditures for certified historic structures. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to expenditures incurred after Dec. 31, 1981, in taxable years ending after such date, with exceptions, see section 212(e) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 46 of this title.

14 Citing Cases

Wieland v. United States Department of Health & Human Services 793 F.3d 949 · Cir.

Nalle v. Commissioner 99 T.C. 187 · 1992

Alonso v. Commissioner 78 T.C. 577 · 1982

Zuanich v. Commissioner 77 T.C. 428 · 1981

Leigh v. Commissioner 72 T.C. 1105 · 1979

Mendelson v. Commissioner 52 T.C. 727 · 1969

Woodbury v. Commissioner 49 T.C. 180 · 1967

New v. Commissioner 48 T.C. 671 · 1967

Morton v. Commissioner 46 T.C. 723 · 1966

Flitcroft v. Commissioner 39 T.C. 52 · 1962

Grieb v. Commissioner 36 T.C. 156 · 1961

Spiesman v. Commissioner 28 T.C. 567 · 1957

Stanback v. Commissioner 27 T.C. 1 · 1956

Romine v. Commissioner 25 T.C. 859 · 1956