Volume 56
Public Law 77–41
To amend section 124 of the Internal Revenue Code to simplify the procedure in connection with amortization of certain facilities.
Approved February 6, 1942
Statutory text
JOINT RESOLUTION
To amend section 124 of the Internal Revenue Code to simplify the procedure in connection with amortization of certain facilities.
Resolved by the Senate and. House of Representatives of the United States of America in Congress assembled,
That, effective as of October 8, 1940, section 124 (i), as amended, of the Internal Revenue Code, is hereby repealed.
Approved, February 6, 1942.