Title 26 — Internal Revenue Code
Chapter 5 — Repealed]
[§ 1494. Repealed.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Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; , Pub. L. 94–455, title XIX, § 1906 (b)(13)(A), 90 Stat. 1834; , Pub. L. 98–369, div. A, title I, § 131(f)(2), 98 Stat. 665; , Pub. L. 104–188, title I, § 1902(a), 110 Stat. 1909, provided for payment and collection of the tax imposed under section 1491 of this title.