[§191. Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239]
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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
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.
Legal Commentary (Cornell LII)
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
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 .
Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).
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