FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221
Current through Pub. L. 119-102
Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221
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26 U.S.C. § 182 (Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
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Emily W. DAY, Appellant, v. Margaret HECKLER, Secretary of Health and Human Services, Appellee
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Victor A. Miller and Beatrice A. Miller v. Commissioner of Internal Revenue
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United States v. Blosser
104 F.2d 119 (Eighth Circuit, 1939)
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Editorial Notes
Section, added Pub. L. 87–834, §21(a), Oct. 16, 1962, 76 Stat. 1063; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, authorized deduction of expenditures by farmers for clearing land.
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."
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."