FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520
Current through Pub. L. 119-102
Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520
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26 U.S.C. § 188 (Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Schulz v. Commissioner
294 F.2d 52 (Ninth Circuit, 1961)
Meier v. Commissioner of Internal Revenue (Two Cases)
199 F.2d 392 (Eighth Circuit, 1952)
Girard Trust Co. v. United States
182 F.2d 921 (Third Circuit, 1950)
Shunk v. Commissioner of Internal Revenue
173 F.2d 747 (Sixth Circuit, 1949)
J. Sterling Halstead and Marcella S. Halstead v. Commissioner of Internal Revenue
296 F.2d 61 (Second Circuit, 1961)
Commissioner of Internal Revenue v. Waldman's Estate
196 F.2d 83 (Second Circuit, 1952)
Estate of Knipp v. Commissioner
244 F.2d 436 (Fourth Circuit, 1957)
Smith v. Henslee
173 F.2d 284 (Sixth Circuit, 1949)
Girard Trust Co. v. United States
86 F. Supp. 816 (E.D. Pennsylvania, 1949)
Estate Of Frank H. Knipp
244 F.2d 436 (Fourth Circuit, 1957)
Shirley v. O'Malley
91 F. Supp. 98 (D. Nebraska, 1950)
Editorial Notes
Section, added Pub. L. 92–178, title III, §303(a), Dec. 10, 1971, 85 Stat. 521; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–30, title IV, §402(a)(1)–(3), May 23, 1977, 91 Stat. 155, related to amortization of certain expenditures for child care facilities.
Statutory Notes and Related Subsidiaries
Savings Provision
For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.
Statutory Notes and Related Subsidiaries
Savings Provision
For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.