Title 26 — Internal Revenue Code
Part VI · Chapter 1 — Normal Taxes and Surtaxes
[§ 189. Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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, added Pub. L. 94–455, title II, § 201(a), , 90 Stat. 1525; amended Pub. L. 95–600, title VII, § 701(m)(1), , 92 Stat. 2907; Pub. L. 97–34, title II, § 262(a), (b), , 95 Stat. 264; Pub. L. 97–248, title II, § 207(a)–(d), , 96 Stat. 431, 432; Pub. L. 97–354, § 5(a)(24), , 96 Stat. 1694; Pub. L. 98–369, div. A, title I, § 93(a), title VII, § 712(c), , 98 Stat. 614, 947, related to amortization of real property construction period interest and taxes.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
If any interest costs incurred after , are attributable to costs incurred before , the repeal of this section is applicable to such interest costs only to the extent such interest costs are attributable to costs which were required to be capitalized under section 263 of the Internal Revenue Code of 1954 and which would have been taken into account in applying this section (as in effect before its repeal) or, if applicable, section 266 of such Code, see section 7831(d)(2) of Pub. L. 101–239, set out as an Effective Date note under section 263A of this title.
Repeal applicable to costs incurred after , in taxable years ending after such date, except as otherwise provided, see section 803(d) of Pub. L. 99–514, set out as an Effective Date note under section 263A of this title.