Title 26 — Internal Revenue Code
Chapter 5 — Repealed]
[§§ 1491, 1492. Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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 1491, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; , Pub. L. 94–455, title X, § 1015(a), 90 Stat. 1617; , Pub. L. 95–600, title VII, § 701(u)(14)(A), 92 Stat. 2919; , Pub. L. 104–188, title I, § 1907(b)(1), 110 Stat. 1916, imposed tax on transfers to avoid income tax.
removalDescription
Section 1492, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; , Pub. L. 91–681, § 1(b), 84 Stat. 2066; , Pub. L. 94–455, title X, § 1015(b), title XIX, § 1906(b)(13)(A), 90 Stat. 1618, 1834; , Pub. L. 95–600, title VII, § 701(u)(14)(B), 92 Stat. 2919; , Pub. L. 98–369, div. A, title I, § 131(f)(1), 98 Stat. 665, related to nontaxable transfers.