Title 26 — Internal Revenue Code
Part VI · Chapter 1 — Normal Taxes and Surtaxes
[§ 191. Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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 XXI, § 2124(a)(1), , 90 Stat. 1916; amended Pub. L. 95–600, title VII, § 701(f)(1), (2), (7), , 92 Stat. 2900–2902; Pub. L. 96–222, title I, § 107(a)(1)(E)(ii), , 94 Stat. 222; Pub. L. 96–541, § 2(a), , 94 Stat. 3204, related to amortization of certain rehabilitation expenditures for certified historic structures.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to expenditures incurred after , in taxable years ending after such date, with exceptions, see section 212(e) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 46 of this title.