U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter Q— Readjustment of Tax Between Years and Special Limitations › Part PART II— MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS

26 U.S.C. § 1315

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]

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[repealed]

Notes of Decisions
Cited in 1 case, 1958–1958 · leading case: Amelia J. Taylor v. Comm'r of Internal Revenue, 258 F.2d 89 (2d Cir. 1958).
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Amelia J. Taylor v. Comm'r of Internal Revenue, 258 F.2d 89 (2d Cir. 1958). “26 U.S.C.A. § 1315 (a). The change has no substantive significance here.”
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