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26 U.S.C. § 4Chapter 1

[§4. Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558]

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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 taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 3 of this title.

Legal Commentary (Cornell LII)

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455 , set out as an Effective Date of 1976 Amendment note under section 3 of this title .

Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).

Last amended: December 31, 2024

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