Title 26 — Internal Revenue Code
Part I · Chapter 1 — Normal Taxes and Surtaxes
[§ 1201. Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, Aug. 16, 1954, ch. 736, 68A Stat. 320; Mar. 13, 1956, ch. 83, § 5(7), 70 Stat. 49; Pub. L. 86–69, § 3(f)(2), , 73 Stat. 140; Pub. L. 87–834, § 8(g)(3), , 76 Stat. 999; Pub. L. 91–172, title V, § 511(b), , 83 Stat. 635; Pub. L. 94–455, title XIX, § 1901(a)(135), (b)(33)(L), , 90 Stat. 1786, 1801; Pub. L. 95–600, title IV, §§ 401(a), 403(a), (b), , 92 Stat. 2866, 2868; Pub. L. 96–222, title I, § 104(a)(2)(B), (3)(A), , 94 Stat. 214, 215; Pub. L. 98–369, div. A, title II, § 211(b)(16), , 98 Stat. 756; Pub. L. 99–514, title III, § 311(a), title X, § 1024(c)(14), , 100 Stat. 2219, 2408; Pub. L. 100–647, title I, § 1003(c)(1), title II, § 2004(l), , 102 Stat. 3384, 3606; Pub. L. 103–66, title XIII, § 13221(c)(2), , 107 Stat. 477; Pub. L. 104–188, title I, § 1703(f), , 110 Stat. 1876; Pub. L. 105–34, title III, § 314(a), , 111 Stat. 842; Pub. L. 110–234, title XV, § 15311(a), , 122 Stat. 1502; Pub. L. 110–246, § 4(a), title XV, § 15311(a), , 122 Stat. 1664, 2264; Pub. L. 114–113, div. Q, title III, § 334(a), , 129 Stat. 3108, related to alternative tax for corporations.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years beginning after , see section 13001(c)(1) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 11 of this title.
Extension of Special Rule Relating to Qualified Timber Gain
Pub. L. 115–123, div. D, title I, § 40310, , 132 Stat. 147, provided that: “For purposes of applying section 1201(b) of the Internal Revenue Code of 1986 with respect to taxable years beginning during 2017, such section shall be applied by substituting ‘2016 or 2017’ for ‘2016’.”