26 U.S.C. § 6153Chapter 62
[§6153. Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(3), July 18, 1984, 98 Stat. 792]
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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 with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 6654 of this title.
Last amended: December 31, 2024
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