U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2021 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter Q - Readjustment of Tax Between Years and Special Limitations PART III - REPEALED Sec. 1321 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788 From the U.S. Government Publishing Office, www.gpo.gov [§1321. Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 342, related to involuntary liquidation of LIFO inventories. Statutory Notes and Related Subsidiaries Effective Date of Repeal Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.
26 U.S.C. § 1321
[§1321. Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]
Edition 2021