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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
[§ 191. Repealed. Pub. L. 97–34, Title II, § 212(D)(1), Aug. 13, 1981, 95 Stat. 239]
Section, added Pub. L. 94–455, title XXI, § 2124(a)(1), Oct. 4, 1976, 90 Stat. 1916; amended Pub. L. 95–600, title VII, § 701(f)(1), (2), (7), Nov. 6, 1978, 92 Stat. 2900–2902; Pub. L. 96–222, title I, § 107(a)(1)(E)(ii), Apr. 1, 1980, 94 Stat. 222; Pub. L. 96–541, § 2(a), Dec. 17, 1980, 94 Stat. 3204, related to amortization of certain rehabilitation expenditures for certified historic structures.
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.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "[§ 191. Repealed. Pub. L. 97– 34, Title II, § 212(D)(1), Aug. 13, 1981, 95 Stat. 239]," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed October 10, 2024, http://www.originalsources.com/Document.aspx?DocID=D3RAPE8UDGI2C48.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "[§ 191. Repealed. Pub. L. 97– 34, Title II, § 212(D)(1), Aug. 13, 1981, 95 Stat. 239]." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 10 Oct. 2024. http://www.originalsources.com/Document.aspx?DocID=D3RAPE8UDGI2C48.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '[§ 191. Repealed. Pub. L. 97– 34, Title II, § 212(D)(1), Aug. 13, 1981, 95 Stat. 239]' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 10 October 2024, from http://www.originalsources.com/Document.aspx?DocID=D3RAPE8UDGI2C48.
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