26 U.S.C. § 182Chapter 1

[§182. Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221]

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

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Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 99–514, title IV, §402(c), Oct. 22, 1986, 100 Stat. 2221, provided that: "The amendments made by this section [amending sections 263 and 1252 of this title and repealing this section] shall apply to amounts paid or incurred after December 31, 1985, in taxable years ending after such date."

Last amended: December 31, 2024

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