Source: https://law.justia.com/codes/us/2018/title-26/subtitle-a/chapter-1/subchapter-b/part-vi/sec-191/
Timestamp: 2020-08-05 23:17:45
Document Index: 116370479

Matched Legal Cases: ['§ 191', '§212', '§212', '§212', '§ 191', '§191', '§212', '§2124', '§701', '§107', '§2']

26 U.S.C. § 191 (2018) - Repealed. Pub. L. 97-34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239 :: 2018 US Code :: US Codes and Statutes :: US Law :: Justia
Justia › US Law › US Codes and Statutes › US Code › 2018 US Code › Title 26 - Internal Revenue Code › Subtitle A - Income Taxes › Chapter 1 - Normal Taxes and Surtaxes › Subchapter B - Computation of Taxable Income › Part VI - Itemized Deductions for Individuals and Corporations › Sec. 191 - Repealed. Pub. L. 97-34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239
Sec. 191 - Repealed. Pub. L. 97-34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239
Citation 26 U.S.C. § 191 (2018)
Section Name [§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 Repealed.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.
Repeal 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.
Statutes at Large References 90 Stat. 1916
92 Stat. 2900-2902
94 Stat. 222, 3204
95 Stat. 239
Public Law References Public Law 94-455, Public Law 95-600, Public Law 96-222, Public Law 96-541, Public Law 97-34