26 USC 1491 to 1492: Repealed. Pub. L. 105-34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978

26 USC 1491 to 1492: Repealed. Pub. L. 105-34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978

26 USC 1491 to 1492: Repealed. Pub. L. 105-34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978 Text contains those laws in effect on December 27, 2024

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 5-REPEALED

[§§1491, 1492. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978 ]

Section 1491, acts Aug. 16, 1954, ch. 736, 68A Stat. 365 ; Oct. 4, 1976, Pub. L. 94–455, title X, §1015(a), 90 Stat. 1617 ; Nov. 6, 1978, Pub. L. 95–600, title VII, §701(u)(14)(A), 92 Stat. 2919 ; Aug. 20, 1996, Pub. L. 104–188, title I, §1907(b)(1), 110 Stat. 1916 , imposed tax on transfers to avoid income tax.

Section 1492, acts Aug. 16, 1954, ch. 736, 68A Stat. 365 ; Jan. 12, 1971, Pub. L. 91–681, §1(b), 84 Stat. 2066 ; Oct. 4, 1976, Pub. L. 94–455, title X, §1015(b), title XIX, §1906(b)(13)(A), 90 Stat. 1618 , 1834; Nov. 6, 1978, Pub. L. 95–600, title VII, §701(u)(14)(B), 92 Stat. 2919 ; July 18, 1984, Pub. L. 98–369, div. A, title I, §131(f)(1), 98 Stat. 665 , related to nontaxable transfers.