Title 26 — Internal Revenue Code
Part IV · Chapter 1 — Normal Taxes and Surtaxes
[§§ 1232 to 1232B. Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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 1232, acts Aug. 16, 1954, ch. 736, 68A Stat. 326; , Pub. L. 85–866, title I, §§ 50(a), 51, 72 Stat. 1642, 1643; , Pub. L. 86–69, § 3(e), 73 Stat. 140; , Pub. L. 88–563, § 5, 78 Stat. 845; , Pub. L. 91–172, title IV, § 413(a), (b), 83 Stat. 609, 611; , Pub. L. 94–455, title XIV, § 1402(b)(1)(S), (2), title XIX, §§ 1901(b)(3)(I), (14)(D), 1904(b)(10)(C), 90 Stat. 1732, 1793, 1796, 1817; , Pub. L. 97–34, title V, § 505(b), 95 Stat. 331; , Pub. L. 97–248, title II, §§ 231(c), 232(b), title III, § 310(b)(6), 96 Stat. 499, 501, 599; , Pub. L. 97–448, title III, § 306(a)(9)(B), (C)(i), (ii), 96 Stat. 2403, 2404; , Pub. L. 98–369, div. A, title X, § 1001(b)(16), (d), (e), 98 Stat. 1012, related to bonds and other evidences of indebtedness. See section 1271 et seq. of this title.
removalDescription
Section 1232A, added Pub. L. 97–248, title II, § 231(a), , 96 Stat. 496; amended Pub. L. 98–369, div. A, title II, § 211(b)(17), , 98 Stat. 756, related to original issue discount. See section 1271 et seq. of this title.
removalDescription
Section 1232B, added Pub. L. 97–248, title II, § 232(a), , 96 Stat. 499, related to stripped bonds. See section 1286 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years ending after , see section 44 of Pub. L. 98–369, set out as an Effective Date note under section 1271 of this title.